Copper Industries (a sole proprietorship) sold three 1231 assets during 2021. Data on these property dispositions are as follows: Accumulated Acquired Depreciation Asset Cost Sold For Sold On Rack $149,600 10/10/18 $97,240 $74,800 10/10/21 Forklift 59,840 10/16/18 29,920 22,440 10/10/21 Bin 134,640 03/12/20 44,880 74,800 10/10/21 If an amount is zero, enter "O". a. Determine the amount and the character of the recognized gain or loss from the disposition of each asset. Total Character of Amount of Amount of 1245 Recapture Balance of Asset Gain or Loss Gain or Loss Gain or Loss Rack Forklift Bin Copper has $ of due to 1245 recapture and $ of 1231 b. Assuming that Copper has $14,960 nonrecaptured net 1231 losses from prior years, analyze these transactions and determine the amount (if any) that will be treated as a long-term capital gain