John and Karen are unrelated individuals. John sold land that is Sec. 1231 property held for three years and recognized a $50,000 gain. Karen sold a building that is Sec. 1231 property held for three years and recognized a $50,000 gain. Straight-line depreciation was used. John and Karen both have a 33% tax rate, no other transactions involving capital assets or 1231 assets, and no nonrecaptured Sec. 1231 losses. Except for the sales of different assets, their tax situation is exactly the same. As a result of selling his Sec. 1231 property, will John pay more, less or the same amount of taxes than Karen as a result of selling her Sec. 1231 property? Explain.