Amber Industries (a sole proprietorship) sold three § 1231 assets during 2018. Data on these property dispositions are as follows:

Asset	Cost	Acquired	Depreciation	Sold For	Sold On
Rack	$100,000	10/10/14	$100,000	$145,000	10/10/18
Forklift	35,000	10/16/15	23,000	3,000	10/10/18
Bin	87,000	03/12/17	31,000	60,000	10/10/18

a. Determine the amount and the character of the recognized gain or loss from the disposition of each asset. If an amount is zero, enter 0.

Asset	Character of Gain or Loss	Total Amount of Gain or Loss	Amount of § 1245 Recapture	Balance of Gain or Loss
Rack	Ordinary income and § 1231 gain
Forklift	§ 1231 loss
Bin	Ordinary income

Amber has $ of ordinary income  due to § 1245 recapture. Additionally, she has $ of net § 1231 gain .

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b. Assuming that Amber has $5,000 non-recaptured net § 1231 losses from the five prior years, analyze these transactions and determine the amount (if any) that will be treated as a long-term capital gain.