6.Moran owns a building he bought during year 0 for $150,000. He sold the building in year 6 and received $169,000. During the time he held the building he depreciated it by $32,000. What is the amount of the unrecaptured 1250 gain?

7.Moran owns a building he bought during year 0 for $150,000. He sold the building in year 6 and received $109,000. During the time he held the building he depreciated it by $32,000. What is the amount of the unrecaptured 1250 gain?

8.Bourne Guitars, a corporation, reported a $157,000 net 1231 gain for year 6. Bourne reported $51,000 of nonrecaptured 1231 losses during years 15. What amount of Bournes net 1231 gain for year 6, if any, is treated as ordinary income?