An individual taxpayer has $135,300 of 1231 gain from the disposition of nonresidential real estate. Straight-line depreciation of $230,010 was deducted on the real estate. The taxpayer also has a 1231 loss of $304,425 from the sale of equipment.

How much of the 1231 gain is taxed as unrecaptured 1250 gain?

Is there a net 1231 gain or loss for the year?

If there is a section 1231 gain or loss for the year, how much us it?