Brandon, an individual, began catering business four years ago. Brandon owned each of the assets for several years. In 2022, Brandon sold off the following business assets ( i.e., 1231 assets) Accumulated Asset Original Cost Sales Price Depreciation Building $ 690,000 65,000$730,000 Land 340,000 0 280,000 145,000 Machinery 12,000 150,000 Delivery van 50,000 18,000 35,000 Brandon recognized a $ 10,000 net 1231 loss last year. Assuming Brandons marginal tax rate is 32 and his long- term capital gain rate is 15 , what effect do the gains and losses have on Brandons tax liability for 2022 ( i.e., what is the tax liability on the gains and losses )?