Emma Bean operates a yoga studio and wants to sell some of her business equipment and a piece of land that is used as a parking lot. She expects to realize a $ 10,000 loss on the equipment and a $ 15,000 fain on the land. Emma has talked to her accountant and has learned about the look-back rule for 1231 property. To avoid any negative effects, she has decided to game the system and sell the land this year and then sell the equipment early next year. her strategy to avoid the look-back rule and what do you do?