Bourne Guitars, a corporation, reported a $197,000 net 1231 gain for year 6.

a. Assuming Bourne reported $71,750 of nonrecaptured net 1231 losses during years 15, what amount of Bournes net 1231 gain for year 6, if any, is treated as ordinary income?

b. Assuming Bournes nonrecaptured net 1231 losses from years 15 were $285,000, what amount of Bournes net 1231 gain for year 6, if any, is treated as ordinary income