5. Suzanne, an individual, began business four years ago and has never sold a $1231 asset. Suzanne owned each of the assets for several years. In the current year, Suzanne sold the following business assets: Asset Machinery Furniture Building Original Cost $ 12,000 10,000 90,000 Accumulated Depreciation 7,000 2,000 20,000 Sales Price $ 11,000 5,000 85,000 Assuming Suzanne's marginal ordinary income tax rate is 32 percent, what is the character of the gains and losses and what affect do they have on Suzanne's tax liability