Javier is the sole proprietor of a sporting goods business. During 2023, the following transactions occurred. For each transaction, what are the amount and nature of recognized gain or loss? If an amount is zero, enter "0". Question Content Area a. Unimproved land adjacent to Javier's store was condemned by the city on February 1. The condemnation proceeds were $15,000. The land, acquired in 1990, had an allocable basis of $40,000. Javier has additional parking across the street and plans to use the condemnation proceeds to build his inventory