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Individual A sells a rental building, its office equipment, furniture and fixtures, and its land to Individual B. Individual A realizes gain on the sale

Individual A sells a rental building, its office equipment, furniture and fixtures, and its land to Individual B. Individual A realizes gain on the sale of the building, equipment, furniture and fixtures and land. Individual A rented the building to commercial tenants. What is the character of the gain realized? You must provide a discussion with citation

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