In $2023,$ depreciable property with a capital cost of $$100,000$ and a UCC balance of $$79,400$ at the end of the taxation year, is sold for $$103,000.$ The carrying value for accounting purposes was $$83,400.$ What are the income tax consequences of the sale?

Question $4$ options:

A capital gain of $$3,000$ and recapture of $$20,600.$

A capital gain of $$1,500.$

A capital gain of $$23,600.$

Recapture of $$23,600.$