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Corporation sold land that it used in its trade or business for $ 1 5 0 , 0 0 0 in 2 0 2 3

Corporation sold land that it used in its trade or business for $150,000 in 2023. The cost basis of the land was $175,000. What gain or loss will be recognized on the sale? Will the gain or loss be treated as capital G/L or ordinary G/L?

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