Jacob purchased business equipment for $$144,900$ in $2020$ and has taken $$86,940$ of regular MACRS depreciation. Jacob sells the equipment in $2023$ for $$65,205.$

What is the amount and character of Jacob's gain or loss?

If an amount is zero, enter $"0".$

Jacob has $1245$ gain of $fill in the blank $1$

and $1231$ gain of $fill in the blank $2$

$.$