Exercise 17-24 (Algorithmic) (LO, 3) Jacob purchased business equipment for $105,300 in 2018 and has taken $63,180 of regular MACRS depreciation. Jacob se the equipment in 2021 for $47,385. What is the amount and character of Jacob's gain or loss? If an amount is zero, enter " 0 ". Jacob has 51245 gain of $ and $1231 gain of $