I want the answer with the explanation

Lena is a sole proprietor. In April of this year, she sold equipment purchased four years ago for $65,800 with an adjusted basis of $39,480 for $43,428. Later in the year, Lena sold another piece of equipment purchased two years ago with an adjusted basis of $19,740 for $12,831. What are the tax consequences of these tax transactions? Lena has of from the sale of the first equipment. Lena has of from the sale of the second equipment