LO.1, 2 Sammy established a sole proprietorship in 2004. He sold § 1231 assets at a loss in 2010 and 2011. He had not sold any § 1231 assets before 2010. In 2012, he could sell a § 1231 asset at a gain and would like to have the gain taxed as a long-term capital gain. What issue is Sammy facing?