Stan sold residential rental property he had owned for three years. As part of this sale, he realized gain on the sale of the rental house he was depreciating using regular MACRS. Part of Stan's gain was attributable to an increase in the value of the land. Which Internal Revenue Code Section describes the tax treatment of the gain on the land?  (a) Section 179.  (b) Section 1231.  (c) Section 1245.  (d) Section 1250.

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