a ABC Had the following transactions in 2019: Sold Machinery bought in 2013 that had a historical cost of $20,000 and Accumulated Depreciation of $18,000 for $30,000 cash Had a $1231 loss of $5,000 in 2013 Had a $1231 Gain of $10,000 in 2014 Had a $1231 Gain of $20,000 in 2015 Had a $1231 loss of $12,000 in 2016 Had a 51231 Gain of $5,000 in 2017 Had a 51231 Gain of $3,000 in 2018 What is the amount and character of the gain on the sale of this asset in 2019?