Hans runs a sole proprietorship. Hans has reported the following net 1231 gains and losses since he began business. Net 1231 gains shown are before the lookback rule. (Leave no answer blank. Enter zero if applicable.)

	Net 1231
Year	Gains/(Losses)
Year 1	$(68,000)
Year 2	16,500
Year 3	0
Year 4	0
Year 5	11,200
Year 6	0
Year 7 (current year)	51,500

a. What amount, if any, of the year 7 (current year) $51,500 net 1231 gain is treated as ordinary income?

b. Assume that the $51,500 net 1231 gain occurs in year 6 instead of year 7. What amount of the gain would be treated as ordinary income in year 6