An individual taxpayer has $224,100 of section 1231 gain from the disposition of nonresidential real estate. Straight-line depreciation of $380,970 was deducted on the real estate. The taxpayer also has a section 1231 loss of $504,225 from the sale of equipment.

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

$________ of the gain is taxed as unrecaptured section 1231 gain because there is a net section 1231 (gain/loss) fot the year of $_________.