Firm OCS sold business equipment with a $20,500 initial cost basis and $7,765 accumulated tax depreciation. In each of the following cases, compute OCS's recaptured ordinary income and Section 1231 gain or loss on sale. (Losses should be indicated with a minus sign. Leave no cell blank. Enter "O" for cells that do not have an amount.) Required: a. Amount realized was $10,100. b. Amount realized was $13,100. c. Amount realized was $17,600. d. Amount realized was $23,100. Amount a. Recaptured ordinary income of Section 1231 gain or (loss) b. Recaptured ordinary income of Section 1231 gain or (loss) C. Recaptured ordinary income of Section 1231 gain or loss) d. Recaptured ordinary income of Section 1231 gain or loss)