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Jason bought an antique rug at an auction in 2015 for $12,000. He used it in his personal residence. In 2019 he sold the rug

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Jason bought an antique rug at an auction in 2015 for $12,000. He used it in his personal residence. In 2019 he sold the rug for $15,000. What are the tax implications (i.e., is anything taxable? If so, how is it characterized)

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