Hero Corporation, a C Corp, disposed of the following assets, all Sec 1231 property, during 2020: Asset Cost Deprec Method MACRS MACRS - SL Office Furniture Building Land $40,000 $100,000 $50,000 Accum Adjusted Deprec Basis $30,000 $10,000 $40,000 $60,000 -O- $50,000 Sale Price $22,000 $105,000 $60,000 N/A | How much is Hero Corporation's Sec 1250 ordinary income recapture