Enzo is a single taxpayer with the following gains and losses for 2021: $10,900 short-term capital loss. $119,900 long-term capital gain from sale of stock. $65,400 1231 gain that is all unrecaptured 1250 gain. What is the amount and character of Enzo's gain or loss? Enzo's net long-term capital gain is $ 174,400 and his potential unrecaptured 1250 gain that is subject to the 25% tax rate is $ x.