Jess sold a piece of equipment she used in her business. The equipment cost Jess $51,500 several years ago and had accumulated depreciation taken in the amount of $20,300. Jess sold the equipment for $35,000. a) What is her Section 1245 property gain? b) How much of the gain is subject to recapture at th 25% tax rate? c) How much of the gain is ordinary income?