Amy received qualifying dividends of 40,000 during the year. Amy also had 6 events with regard to 6 assets during the year: a) a business truck (held 3 years) was destroyed in a fire, resulting in a gain of 10,000; b) land (held 2 years) used entirely in business was sold at a loss of 2,000; c) Amy exchanged a parking lot (held long-term, used in business, adjusted basis of 120,000 fair market value 150,000) in Connecticut for a rental condo in California (fair market value 150000) d) Microsoft stock held long-term was sold at a gain of 14,000; e) Exxon stock held short-term was sold at a loss of 6,000, and f) a delivery vehicle (held for 2 years) destroyed in an accident resulting in an unreimbursed loss of 3,000. Assume Amy first started business last year and had a net section 1231 loss of 2,000 last year.

Determine the consequences of each of the above events AND determine Amys Net Capital Gain.