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Jacob purchased business equipment for $ 5 6 , 0 0 0 in 2 0 2 0 and has taken $ 3 5 , 0

Jacob purchased business equipment for $56,000 in 2020 and has taken $35,000 of regular MACRS depreciation. Jacob sells the equipment in 2023 for $26,000.
What is the amount and character of Jacob's gain or loss? If an amount is zero, enter "0".
Jacob has 1245 gain of and 1231 gain of $
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