n 2023, Mia has $18,000 of Sec. 1231 gains and $23,000 of Sec. 1231 losses. The 1231 gains and losses for 2023 are characterized as

A)

Capital Gain	Capital Loss	Ordinary Income	Ordinary Loss
		$18,000	$23,000

B)

Capital Gain	Capital Loss	Ordinary Income	Ordinary Loss
$18,000			$23,000

C)

Capital Gain	Capital Loss	Ordinary Income	Ordinary Loss
$18,000	$23,000

D)

Capital Gain	Capital Loss	Ordinary Income	Ordinary Loss
$18,000	$3,000		$20,000