Exercise 17-23 (Algorithmic) (LO. 3) Renata Corporation purchased equipment in 2019 for $343,600 and has taken $154,620 of regular MACRS depreciation. Renata Corporation selis the equipment in 2021 for $206,160. What is the amount and character of Renata's gain or loss? Renata Corporation has a gain of $ of which $ Is treated as ordinary income due to