Henry is a sole proprietor and sells the following assets in 2023:

• Furniture: 7,000 gain
• Computers: 5,000 gain
• Equipment: 21,000 gain
• Land: 16,000 loss

Henry's business began in 2017. Since that time, Henry has reported the following net 1231 gains and losses:

• 2017: 4,000 loss
• 2018: 3,000 loss
• 2019: None
• 2020: 2,000 Gain
• 2021: 5,000 loss
• 2022: None

Questions

1. What is Henry's net 1231 gain/loss in 2023?

2. How much (if any) should Henry report at ordinary income from the above transactions in 2023?

3. How much (if any) should Henry report as long-term capital gain from the above transactions in 2023?