Boume Guitars, a corporation, reported a $188,000 net $1231 gain for year 6 . Problem 11-51 Part-a (Algo) a. Assuming Bourne reported $59,750 of nonrecoptured net $1231 losses during years 15, what amount of Boume's net 51231 gain for year 6 , if any, is treated as ordinary income? b. Assuming Boume's nonrecaptured net 51231 losses from years 1-5 were $251,000, whot amount of Bourne's net 51231 gain for year 6 , if any, is treated as ordinary income