in april 2023, jones inc. replaces its 50 year old furnace at the state red factory. rather than throw out the malfunctioning machine, jones inc. sells the old furnace to the poor farm orphanage for $175. jones inc. recognizes a $175 gain on the fully depreciated furnace. state red utilizes the so-called transactional theory and state pink utilizes the so called functional theory when distinguishing between business income and non-business income as that term is defined by section 1 of UDIPTA. the poor farm orphanage is not a charity. it is a for-profit business run by Ms. Hanigan. the furnace is the only non-inventory sale made by Jones Inc., in 2023. as the tax advisor to the transaction, you will want to investigate whether which exception to the sales tax might apply? This exception (in regards to UDIPTA and state/local tax) is ________