An individual taxpayer has $$205,600$ of $1231$ gain from the disposition of nonresidential real estate. Straight$-$line depreciation of

$$349,520$ was deducted on the real estate. The taxpayer also has a $1231$ loss of $$462,600$ from the sale of equipment.

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

If an amount is zero, enter $"0".$

$

of the gain is taxed as unrecaptured $1250$ gain because there is a net $1231$

for the year of