Which of the Following Statements About a Recapture Is Correct

Which of the following statements about a recapture is correct?

A) A recapture occurs when an asset's tax value is less than its undepreciated capital cost at the end of the asset's useful life
B) A recapture occurs when an asset's tax value is greater than its market value at the end of the asset's useful life
C) A recapture occurs when an asset's tax value is less than its market value at the end of the asset's useful life
D) A recapture occurs when an asset's tax value is greater than its undepreciated capital cost at the end of the asset's useful life