Firm OCS sold business equipment with a $28,000 initial cost basis and $14,515 accumulated tax depreciation. In each of the following cases, compute OCSs recaptured ordinary income and Section 1231 gain or loss on sale. (Losses should be indicated with a minus sign. Leave no cell blank. Enter "0" for cells that do not have an amount.)

Required:

1. Amount realized was $11,600.

2.Amount realized was $14,000.

3. Amount realized was $19,100.

4. Amount realized was $32,100.