Keshara has the following net § 1231 results for each of the years shown. What would be the nature of the net gains in 2013 and 2014?
Tax Year _______Net § 1231 Loss __________Net § 1231 Gain
2009 ........................ $18,000
2010 ......................... 33,000
2011 ......................... 42,000
2012 ............................................................. $41,000
2013 ............................................................... 30,000
2014 ............................................................... 41,000