Helen sold the following assets this year: Cost Acc Depr'n Proceeds Machine 80,000 30,000 100,000 Computer 12,000 5,000 10,000 Vehicle 25,000 14,000 15,000 Two years ago, Helen reported Section 1231 loss of $8,000. How much gain will Helen report this year and what is the character of the gain? Multiple Choice $8,000 ordinary: $49,000 capital $37,000 ordinary: $20,000 capital