Barbara converts her personal use computer to her cleaning business. she purchased the computer two years ago for $1,200. When she converts the property to business use, the fair market value is $1,000. while using the computer in her business for 18 months, she properly desucted depreciation (cost recovery) expense of $360, and she sells the computer for $600. what is her recognized gain or loss? And what is Barbara's depreciable basis in the computer when she converts the property to business use?