In 2019, Rod (from the previous question) sold a motorcycle for $12,000 (adjusted basis $8,000, accumulated depreciation $3,000) and a storage building for $25,000 (adjusted basis $15,000, accumulated depreciation $7,000). Both assets have been in service for several years, and were used 100% for business.

Taking into account what you calculated in part A., how much, if any, ordinary income, net 1231 gain or loss, and unrecaptured 1250 gains, will Rod report to the IRS for 2019?