Which of the Following Transactions Results Solely in §1245 Gain

Which of the following transactions results solely in §1245 gain?

A) Sale of machinery held for less than one year.
B) Sale of machinery held for more than one year and where the gain realized exceeds the accumulated deprecation.
C) Sale of machinery held for more than one year and where the accumulated deprecation exceeds the gain realized.
D) Sale of land held for more than one year and where the amount realized exceeds the adjusted basis.
E) None of thesE.§1245 gain is the lesser of gain realized or accumulated depreciation.