Firm OCS sold business equipment with a $20,000 initial cost basis and $7,315 accumulated tax depreciation. In each of the following cases, compute OCSs recaptured ordinary income and Section 1231 gain or loss on sale. (Leave no cell blank. Enter "0" for cells that do not have an amount.)

a. Amount realized was $10,000.

b. Amount realized was $13,000.

c. Amount realized was $17,500.

d. Amount realized was $22,500.