Lena is a sole proprietor. In April of this year, she sold equipment purchased four years ago for $58,800 with an adjusted basis of $35,280 for $38,808. Later in the year, Lena sold another piece of equipment purchased two years ago with an adjusted basis of $17,640 for $11,466. What are the tax consequences of these tax transactions? Lena has an ordinary gain of $....................... from the sale of the first equipment. Lena has a 1231 loss of $.......................from the sale of the second equipment.