. Enzo is a single taxpayer with the following gains and losses for 2021: $12,100 short-term capital loss. $133,100 long-term capital gain from sale of stock. $72,600 1231 gain that is all unrecaptured 1250 gain. What is the amount and character of Enzo's gain or loss? Enzo's net short-term capital gain X is $ 203,600 X and his potential unrecaptured 1250 gain that is subject to the 25% tax rate is $ 152,700 X