Section 1245 recapture applies to which of the following?
a. Section 1231 real property sold at a gain with accumulated depreciation in excess of straight line.
b. Section 1231 personal property sold at a gain with accumulated depreciation.
c. Section 1231 real property sold at a gain with accumulated depreciation equal to straight-line depreciation.
d. Section 1231 personal property sold at a loss.