Hazelnut Company had an involuntary conversion on December 23, 2017. The machinery had been acquired on April 1, 2015, for $49,000, and its adjusted basis was $14,200. The machinery was completely destroyed by fire, and Hazelnut received $10,000 of insurance proceeds for the machine and did not replace it. The company also had other 5000 1231 gains. What amount and character of these gains/losses?