Exercise 17-21 (Algorithmic) (LO. 1) Lena is a sole proprietor. In April of this year, she sold equipment purchased four years ago for $79,800 with an adjusted basis of $47,880 for $52,668. Later in the year, Lena sold another piece of equipment purchased two years ago with an adjusted basis of $23,940 for $15,561. What are the tax consequences of these tax transactions? Lena has of $ from the sale of the first equipment. Lena has of $ from the sale of the second equipment