Betty, a single taxpayer with no dependents, has the gains's and losses shown below. Before considering these transactions, betty has $45000 of other taxable income. What is the treatment of the gains and losses and what is Betty's taxable income?

gain #1 : $18000

gain #2 : 5000

businies equiplent long-term casualty loss : (8000)

business real property long-term casualty gain: 12000

another gain : 13000

lookback loss: (2000)