LO.4 An individual taxpayer has $25,000 of § 1231 gain from the disposition of nonresidential real estate. Straight-line depreciation of $43,000 was deducted on the real estate.

The taxpayer also has a § 1231 loss of $56,000 from the sale of equipment. How much of the § 1231 gain is taxed as unrecaptured § 1250 gain?