A couple of years ago, the company Health4All purchased land, a building, and two depreciable assets from another corporation. All of these have recently been disposed. Use the information shown to determine the presence and amount of any capital gain, capital loss, or depreciation recapture.

Asset	Purchase Price, $	Recovery Period, Years	Current Book Value, $	Sales Price, $
Land	210,000	-	-	275,000
Building	800,000	27.5	260,000	255,000
Asset 1	50,500	3	15,500	18,500
Asset 2	10,000	3	5,000	11,000

The capital gain (CG) amount for land is determined to be $ .

The capital loss (CL) amount for building is determined to be $ .

The depreciation recapture (DR) amount for asset 1 is determined to be $ .

The depreciation recapture (DR) amount for asset 2 is determined to be $ .

The capital gain (CG) amount for asset 2 is determined to be $