An individual taxpayer has $120,500 of 1231 gain from the disposition of nonresidential real estate. Straight-line depreciation of $204,850 was deducted on the real estate. The taxpayer also has a 1231 loss of $271,125 from the sale of equipment. How much of the 1231 gain is taxed as unrecaptured 1250 gain? If an amount is zero, enter "o". for the year of X of the gain is taxed as unrecaptured 1250 gain because there is a net 1231 loss X