4. Parisa, Inc. has a 2020 net $1231 gain of $43,000. Prior net $1231 gains and losses incurred by Parisa, Inc, are as follows: 2019 $1231 gain of $16,000 2018 $1231 loss of ($7,000) 2017 $1231 loss of ($19,000) 2016 No $1231 gain or loss 2015 $1231 loss of ($14,000) 2014 No. $1231 gain or loss 2013 No business activity in this or any prior year For 2020, Parisa, Inc's net $1231 gain of $43,000 is treated (taxed as) what type or types of income