2. Marina has been in business for six years and has never sold a Section 1231 asset. Marina owned each of these assets thas Marina sold in 2019 for more than five years:

Asset	Original Cost		Accumulated Depreciation		Gain/Loss
Machinery	$	12,000	$	7,000	$	6,000
Furniture		10,000		2,000		(3,000	)
Building		90,000		20,000		15,000

Assuming that Marina's marginal ordinary tax rate is 34 percent, what is the character of the gains and losses and what affect do they have on Suzanne's tax liability? Be specific! Show your work!