22. In 2019 Angela, a single taxpayer with no dependents, disposed of a business building for $44,000 that cost $100,000. Depreciation of $60,000 had been taken on the building. Angela has a short-term capital loss of $3,000 this year. She has taxable income (not related to property transactions) of $125,000 and no 1231 lookback loss. What is the amount and nature of the gain or loss, what is Angela's taxable income, and what is her tax on the taxable income?