Corporation Q, a calendar year taxpayer, has incurred the following Section 1231 net gains and losses since its formation in 2013. (Leave no cell blank. Enter "0" for cells that do not have an amount.)

		2013				2014				2015
Section 1231 gains	$	14,800			$	5,700				0
Section 1231 losses		(13,000	)			(9,000	)		$	(3,100	)
Net gain or (loss)	$	1,800			$	(3,300	)		$	(3,100	)

a. In 2016, Corporation Q sold only one asset and recognized a $4,000 Section 1231 gain. How much of this gain is treated as capital gain and how much is ordinary?

b. In 2017, Corporation Q recognized a $16,700 Section 1231 gain on the sale of one asset and a $2,000 Section 1231 loss on the sale of a second asset. How much of the $14,700 net gain is treated as capital gain and how much is ordinary?