Firm OCS sold business equipment with a $28,500 initial cost basis and $14,965 accumulated tax depreciation. In each of the following cases, compute OCS's recaptured ordinary income and Section 1231 gain or loss on the sale. Required: a. Amount realized was $11,700. b. Amount realized was $14,100. c. Amount realized was $19,200. d. Amount realized was $32,700. Note: For all requirements, losses should be indicated with a minus sign