Frank Beecher owns a small business. This year, Frank generated $210,000 of income from the sale of inventory to his customers. He also sold three non-inventory assets during the year. Compute Franks gross income assuming that: The first sale resulted in a $2,800 capital gain, the second sale resulted in a $35,400 Section 1231 gain, and the third sale resulted in a $36,100 capital loss.