In 2019, Melanie, a sole proprietor, sold the following assets. All assets have been used in Melanie's business.

Machine: placed into service 2/22/2005, original basis of 400,000, accumulated depreciation of 300,000, and sales price of 350,000

Computer: placed into service 12/30/2008, original basis of 125,000, accumulated depreciation of 50,000, and sales price of 130,000

Furniture: placed into service 5/29/2006, original basis of 300,000, accumulated depreciation of 250,000, and sales price of 425,000

Warehouse: placed into service 5/26/1992, original basis of 3.75 mill, accumulated depreciation of 2.5 mill, sales price of 4.25 mill

Land: placed into service 5/26/1992, original basis of 1.7 mill, accumulated depreciation of 0, sales price of 2.2 mill

Office building: placed into service 3/20/1990, original basis of 5,000,000, accumulated depreciation of 3 mill, and sales price of 2.5 mill

Automobile: placed into service 2/14/2001, original basis of 35,000, accumulated depreciation of 25,000, sales price of 12,500

Machine: placed into service 4/6/2010, original basis of 500,000, accumulated depreciation of 400,000, and sales price of 30,000

In2016, Melanie had a $325,000 net Section 1231 loss. What is the amount and character of the gain (loss) on each transaction, and how much tax does Melanie owe as a result of the transactions? Assume that Melanie pays tax on ordinary income at a flat rate of 30% and has a preferential tax rate of 15%?Round to the nearest dollar