Atoz Corporation Sales of operating assets and investments For theyear ended 12/31/2021 Date placed in service Date sold Initial basis Accum Depr Sale price 1 Office equipment 11/3/2020 2/14/2021 $ 8,200 $ 2,300 $ 5,100 $ 2 Copying equipment 8/16/2017 5/14/2021 $ 4,000 $ 3,650 $ 2,350 $ 3 Furniture 12/19/2019 5/31/2021 $ 18,000 $ 4,900 $ 20,400 $ 2,000 7,300 5 45 Hauling equipment 2/12/2020 8/28/2021 $ 32,000 $ 12,000 $ 19,250 $ Gain (loss) (800) Ordinary loss tiny Botinary (750) L grit Land 4/12/2016 11/3/2021 $ 100,000 $ $ 125,000 $ 25,000 6 Building 4/12/2016 11/3/2021 $ 500,000 $ 62,000 $ 550,000 $ 112,000 7 Marketable securities $ (145,000) capital loss or be 8 Non-recaptured $ (8,400) Sec 1231 net loss After going through the netting process, what is the amount of total gains and losses and what is the character of the gains or losses?