Hero Corporation, a C Corp, disposed of the following assets, all Sec 1231 property, during 2020: Asset Cost Office Furniture Building Land Deprec Method MACRS MACRS - SL $40,000 $100,000 $50,000 Accum Adjusted Deprec Basis $30,000 $10,000 $40,000 $60,000 -0- $50,000 Sale Price $22,000 $105,000 $60,000 | What is Hero's net Sec 1231 gain (loss) for 2020