Morgan's Water World (MWW), an LLC, opened several years ago and reports the following net $1231 gains and losses since it began business. Year Net $1231 Gains/(Losses) Year 1 ($11,000) Year 2 5,000 Year 3 (21,000) Year 4 (4,000) Year 5 17,000 Year 6 (46,000) Year 7 (current year) 113,000 What amount, if any, of the year 7 $113,000 net $1231 gain is treated as ordinary income