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 equip- ment and a $15,000 gain on the land. Emma 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. What do you think about her strategy to avoid the look- has talked to her accountant and has learned back rule?