In June 2021, Shanna purchased and placed into service an $11,000 piece of equipment for exclusive use in her business. She claimed the special depreciation allowance that year. In December 2023, Shanna sold the equipment for $15,000. How is her income from the sale of this property treated for tax purposes? $4,000 capital gain; $0 ordinary income. $0 capital gain; $15,000 ordinary income. $4,000 capital gain; $11,000 ordinary income. $15,000 capital gain; $0 ordinary income