Callie has the following transactions during the year: $12,000 loss from sale of depreciable real property, 63,000 gain from the sale of depreciable real property (depreciation was 40,000), and $65,000 gain on sale of depreciable business equipment (depreciation was 24,000). All assets disposed of had been held for more than 12 months. Callie has a $1231 lookback loss of $9,000. From these transactions: How much ordinary income does Callie have? Long-term capital gain? 25% gain