Louis, Inc. has a 2018 net 1231 gain of $67,000. Prior net 1231 gains and losses incurred by Louis, Inc, are as follows:

2017 1231 gain of $12,000 2016 1231 loss of ($7,000) 2015 1231 loss of ($19,000) 2014 No 1231 gain or loss 2013 1231 loss of ($14,000) 2012 No. 1231 gain or loss 2011 No business activity in this or any prior year

For 2018, Louis, Incs net 1231 gain of $67,000 is treated (taxed as) what type ofincome?