Bourne Guitars, a corporation, reported a $230,000 net 1231 gain for year 6. a. Assuming Bourne reported $60,250 of nonrecaptured net 1231 losses during years 1-5, what amount of Bourne's net 1231 gain for year 6, if any, is treated as ordinary income? b. Assuming Bourne's nonrecaptured net 1231 losses from years 1-5 were $262,000, what amount of Bourne's net 1231 gain for year 6, if any, is treated as ordinary income