I: 5-42 Beth purchased property for an investment seven years ago... she decided to subdivide into 20 lots to sell. Basis of each lot $2,000 - selling price of each lot $6,000. She has $418 in selling expenses related to two lots sold last year. She has $1,900 in selling expenses related to 10 lots sold this year. How much ordinary income and capital gain must be recognized in the prior and current year