MONIQUE IS PLANNING to INCREASE the SIZE of the manufacturing BUSINESS that She Operates as a SOLE proprietorship . SHE has a number Of alder assets that she will replace as part of the Expansion . In addition , to finance this Expansion she will have to sell some of her* personal assets . Because it is close to the end of the tax year , she can time the sales of the assets to take the greatest advantage of the tax laws . Monique is currently in the 3 7 percent tax bracket . Following are the assets that Monique plans to sell ; assume that she will realize their fair market value on the sales : Business ASSETS Acquisition Fair Market Department Adjusted Original Date Value Method Basis Cost 1 . Truck 1995 3,000 MACRO 20.000 2 . ABIDE 1990 300, 000 MACRO 160,000 285,000 3. Machine 1 2000 10,000 MACRO 25,000 30,000 4. Machine ? 2001 50,000 MACRO 55.000 95, 000 Personal Assets Acquisition Date Fair Market Value Original Cost 1. Sculpture 1991 400,000 260,000 2 . Painting 1990 400,000 525, 000 3. 100, 000 Shares ACC 20014 1, 050, 000 4. 10, 000 Shares BBL 2005 400,000 350,000 In addition to the proceeds from the sales of the business assets , Monique needs a minimum of an additional $800,000 for her planned Expansion . What assets should Monique sell to minimize her tax liability on the sales of the business and personal assets ?"