During the current year, Dimartini sells equipment to Winger Corp. for $$150$:$000.$ The equipment cost $$175,000$ when placed in service two years ago, and $$55\mathrm{.}000$ of depreciation deductions were allowed. The results of the sale are:$$ Ordinary loss of $$30,000.$O Sec. $1291$ gain $($taxed as LTCG$)$ of $$30,000.$ Sec. $1245$ ordinary income of $$30\mathrm{.}000\mathrm{.}0$ Sec. $1250$ ordinary income of $$30,000.$