Joanne has been self-employed over the years but retired in 2021 and sold the assets of her sole proprietorship. The following are the UCC balances by class for December 31 , 2021. The building originally cost $100,000 and the office equipment originally cost $10,000. Sales price (proceeds) for the building was $90,000 and the office equipment was $5,000. What if the effect on Joanne's 2022 taxable income from these transactions