During 2021, Thomas has a net Section 1231 gain of $57,000. In 2020, Thomas reported a net Section 1231 loss of $60,000. What is the character of the 2021 gain? O $60,000 long-term capital gain $60,000 ordinary gain $57,000 ordinary gain O$57,000 long-term capital loss $57,000 long-term capital gain