Lena is a sole proprietor. In April of this year, she sold equipment purchased four years ago for $29,400 with an adjusted basis of $17,640 for $19,404. Later in the year, Lena sold another piece of equipment purchased two years ago with an adjusted basis of $8,820 for $5,733. What are the tax consequences of these tax transactions? Lena has of 5 from the sale of the first equipment. Lena has of 4 from the sale of the second equipment