Copper corporation sold machinery for $47,000 on december 31, 2019. the machinery had been purchased on january 2, 2016, for $60,000 and had an adjusted basis of $41,000 at the date of the sale. for 2019, what should copper report?

a. ordinary income of $6,000.
b. a § 1231 gain of $3,000 and $3,000 of ordinary income.
c. a § 1231 gain of $6,000.
d. a § 1231 gain of $6,000 and $3,000 of ordinary income.
e. none of these.