For each of the following transactions, determine the amount and character of the gain or loss. For each item, enter the appropriate amount in the associated cell in the amount column. If the amount is zero, enter a zero (0). Then, select from the option list provided the character of the gain or loss. Each choice may be used once, more than once, or not at all. Transaction Amount Character 123 E 1. Sale of 1,000 shares of XYZ common stock purchased on 10/15/2021 for $20,000 and sold on 2/15/2022 for $23,000. 2. Sale of 2,000 shares of ABC common stock purchased on 3/23/2022 for $125,000 and sold on 12/31/2022 for $139,000. 3. Sale of van purchased on 1/25/2021 for $10,000 and sold on 6/03/2022 for $9,000. 4. Sale of land purchased on 06/30/2006 for $110,000 and sold on 7/04/2022 for $169,000. 5. $45,000 of insurance recovery received from a 5-year-old building that was destroyed in a fire. The building was used in a business, had a FMV of $65,000, and an adjusted basis of $50,000. 123 123 123 123