it's United states tax

Grace owns a sculpture received as a gift from her mom 5 years ago. ShinHee (Grace's mom) created the sculpture. Grace has displayed the sculpture in her home but has never tried to sell it. Fred an art dealer offered Grace $10,000 for the sculputre. If Grace sells the sculpture, what is the adjusted basis of the sculpture, how much is the gain, and what is its character? SUNFLOWER, INC HAS THE FOLLOWING 1231 RESULTS FOR THE YEARS SHOWN NET SECTION NET SECTION TAX YEAR 1231 LOSS 1231 GAIN 2016 15,000.00 2017 17,000.00 2018 9,000.00 2019 17,000.00 2020 12,000.00 2021 20,000.00 TOTAL 41,000.00 49,000.00 WHAT IS THE AMOUNT OF TAXABLE 1231 GAIN AND WHAT IS ITS CHARACTER Grace owns a sculpture received as a gift from her mom 5 years ago. ShinHee (Grace's mom) created the sculpture. Grace has displayed the sculpture in her home but has never tried to sell it. Fred an art dealer offered Grace $10,000 for the sculputre. If Grace sells the sculpture, what is the adjusted basis of the sculpture, how much is the gain, and what is its character? SUNFLOWER, INC HAS THE FOLLOWING 1231 RESULTS FOR THE YEARS SHOWN NET SECTION NET SECTION TAX YEAR 1231 LOSS 1231 GAIN 2016 15,000.00 2017 17,000.00 2018 9,000.00 2019 17,000.00 2020 12,000.00 2021 20,000.00 TOTAL 41,000.00 49,000.00 WHAT IS THE AMOUNT OF TAXABLE 1231 GAIN AND WHAT IS ITS CHARACTER