17000 6. In Year 2009, Landis recognized a net Section 1231 gain of $3,000. Below is a list of the unrecaptured Section 1231 gains and losses from prior years. If the year is not listed, then there were no Section 1231 transactions in that year. ($11,000) Year 2001 Year 2003 ($12,000) Year 2004 $10,000 Year 2006 $ 3,000 Year 2007 ($16,000) How would Landis treat the Section 1231 gain realized of $17,000 in Year 2009? Describe the character of the gain