Lena is a sole proprietor. In April of this year, she sold equipment purchased four years ago for $36,400 with an adjusted basis of $21,840 Exercise 14-31 (Algorithmic) (1.0. 7) for $24,024. Later in the year, Lena sold another piece of equipment purchased two years ago with an adjusted basis of 510,920 for 57,098 . What are the tax consequences of these tax transactions