An individual taxpayer has $146,400 of 1231 gain from the disposition of nonresidential real estate. Straight-line depreciation of $248,880 was deducted on the real estate. The taxpayer also has a 1231 loss of $329,400 from the sale of equipment. How much of the 1231 gain is taxed as unrecaptured 1250 gain? If an amount is zero, enter "O". of the gain is taxed as unrecaptured 1250 gain because there is a net 1231 loss for the year of $ $