Aruna, a sole proprietor, wants to sell two assets that she no longer needs for her business. Both assets qualify as 1231 assets. The first is machinery and will generate a $20,500$1231 loss on the sale. The second is land that will generate a $13,200$1231 gain on the sale. Aruna's ordinary marginal tax rate is 32 percent. Note: Input all amounts as positive values. Assuming that Aruna sells the land in December of year 1 and the machinery in January of year 2 , what effect will the sales have o Aruna's tax liability for each year