Magnus Corporation purchased $90,000 of five-year equipment on March 10, 2019 and elected to expense $20,000 of the cost under Section 179. Compact sells the equipment on July 30, 2021, for $95,000. Compact deducted $25,200 under MACRS depreciation. What is the proper classification of the gain? Group of answer choices Section 1245 ordinary income is $50,200; Section 1231 gain is $0 Section 1245 ordinary income is $0; Section 1231 gain is $50,200 Section 1245 ordinary income is $5,000; Section 1231 gain is $45,200 Section 1245 ordinary income is $45,200; Section 1231 gain is $5,000

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Magnus Corporation purchased $90,000 of five-year equipment on March 10, 2019 and elected to expense $20,000 of the cost under Section 179. Compact sells the equipment on July 30, 2021, for $95,000. Compact deducted $25,200 under MACRS depreciation. What is the proper classification of the gain?

Group of answer choices

Section 1245 ordinary income is $50,200; Section 1231 gain is $0

Section 1245 ordinary income is $0; Section 1231 gain is $50,200

Section 1245 ordinary income is $5,000; Section 1231 gain is $45,200

Section 1245 ordinary income is $45,200; Section 1231 gain is $5,000 

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