$($$$4,500),($$$3,000),$ and $($$$8,100),$ respectively. The company has had no other net Sec. $1231$ gains or losses in any other tax year since $2013$ outside those mentioned above.

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I. All $$190,000$ is treated as long$-$term capital gain.

II$.$ $$151,000$ is treated as ordinary income and $$38,900$ is treated as long$-$term capital gain.

III. None of the answers given here.

IV$.$ All $$190,000$ is treated as ordinary income.

V$.$ $$140,000$ is treated as ordinary income and $$50,000$ is treated as long$-$term capital gain.

VI$.$ $$155,600$ is treated as ordinary income and $$34,400$ is treated as long term capital gain.