During the current year, Lucinda Pelton disposes of several items of her personal property. Relevant information on these properties is as follows: Adjusted Proceeds Of Cost Base Disposition Coin Collection $ 18,000 $ 11,500 Sailboat 42,000 56,000 Antique Sports Car 24,000 12,000 Group Of Seven Painting 142,000 145,000 Required: What is the net tax consequence of these dispositions?