Ida sold equipment used in her business for $23,000. The equipment cost $11,000 and Ida had properly claimed MACRS deductions totaling $6,000. Straight-line depreciation, if it had been used, would have been $2,000. What is the amount of Section 1245/Sec. 1231 gain recognized, respectively?

1. $ 4,000/$14,000

2. None of the answers provided is correct.

3. $18,000/$ 0

4. $ 6,000/$12,000

5. $ 2,000/$16,000