Lena is a sole proprietor. In April of this year, she sold equipment purchased four years ago for $63,000 with an adjusted basis of $37,800 for $41,580. Later in the year, Lena sold another piece of equipment purchased two years ago with an adjusted basis of $18,900 for $12,285. What are the tax consequences of these tax transactions? Lena has an ordinary gain of $fill in the blank 2 from the sale of the first equipment. Lena has a section 1231 loss of $fill in the blank 4 from the sale of the second equipment.

SWFT Individual Income Taxes
43rd Edition
ISBN:9780357391365
Author:YOUNG
Publisher:YOUNG
Chapter17: Property Transactions: § 1231 And Recapture Provisions
Section: Chapter Questions
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Lena is a sole proprietor. In April of this year, she sold equipment purchased four years ago for $63,000 with an adjusted basis of $37,800 for $41,580. Later in the year, Lena sold another piece of equipment purchased two years ago with an adjusted basis of $18,900 for $12,285.

What are the tax consequences of these tax transactions?

Lena has an ordinary gain of $fill in the blank 2 from the sale of the first equipment.

Lena has a section 1231 loss of $fill in the blank 4 from the sale of the second equipment.

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