Alexa owns timber, purchased six years ago, with an adjusted basis of $20,000. The timber is cut for use in her furniture business on October 1, when the FMV of the timber is $191,000. The FMV of the timber on January 11 $175,000. May Alena treat any of the gain as Sec. 1231 gain? If so, how much? of the gain may be treated as Sec. 123 gain it Alexa elects to treat the of the minis