15) In 2015 T sells Property A and Property B (both Sec 1245 property). T makes a profit on A and a loss on Property B.

Property A Selling Price : $20,000 Basis before Depreciation $10,000, Depreciation claimed through current year $2,000.

Property B Selling Price: $3,000, Basis before Depreciation $5,000, Depreciation claimed through current year, $1,000

T has had the following Sec 1231 (losses) gains in the last 5 years:

Year	Amount
2010	(1,500)
2011	$500
2012	($3,000)
2013	-0-
2014	$0

What is A Section 1231 gain? What is B Section 1231 gain? How are the amounts taxed?