Carlos, an individual, began business four years ago and has sold $$1231$ assets with $$5,200$ of losses within the last $5$ years. Carlos owned each of the assets for several years. In the current year, Carlos sold the following business assets:

$\backslash$table$[[$ASSET$,$ORIGINAL COST,$\backslash$table$[[$ACCUMULATED$],[$DEPRECIATION$]],$GA$,$N$/$LOSS$],[$Machinery$,$$$,30,400,7,400,$$$,10,200],[$Land$,44,000,-,,22,000],[$Building$,98,000,24,000,,(9,000)$