In 2023 Novio, a sole proprietor, sold a machine (that she acquired several years ago) for $35,643 (the sales price). Noriko origimally purchased the machine for $331,732 and had taken $29,753 of depreciation. This was the first section 1231 asset that she has ever sold. What is the 1231 gain (treated as long term capital gain), if any, that Noriko has from selling the machine in 2023