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 $24,250 1231 loss on the sale. The second is land that will generate a $9,800 1231 gain on the sale. Arunas ordinary marginal tax rate is 32 percent. (Input all amounts as positive values.) b. 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 on Arunas tax liability for each year?