Haley owns a chocolate business and had the following transactions in 2020: She sold business equipment for $40,000 on June 1. She sold a vehicle used solely for business for $15,000 on March 15. She sold a building that had been used for retail for $250,000 on October 1. She sold some shelving from the retail building for $5,000 on October 1. She sold some living room furniture from her house for $2,000 on December 15. The business equipment was purchased for $50,000 in June 2016 and she has taken depreciation of $40,000. The vehicle was purchased in December of 2019 for $35,000 and she has taken $5,000 in depreciation. The building was purchased in January 2000 for $125,000 and has a basis of 0. The shelving was purchased at an auction in May of 2018 for $1,000.00 and has a zero basis. The furniture was purchased for $8,000 in July of 2018. What is the amount and character of any gain/loss from each of these items and WHY? 1. equipment (5 points) 2. vehicle (5 points) 3.building (5 points) 4. shelving (5 points) 5. furniture (5 points)