Clarence purchased a rental property for $520,000 with $120,000 attributed to the land and $400,000 to the building. After renting the building for many years, she decided to sell the property for $572,000 with $180,000 attributed to the land and $392,000 to the building. At the time of the sale, the UCC (Undepreciated Capital Cost) of the building was $320,000. What would be the amount of Clarence's recapture as a result of the sale?
A) $72,000
B) $80,000
C) $117,000
D) $132,000