Owen Monroe has the following net $1231$ gains and losses for $2022$ and $2023$:

Year $1231$ Loss $1231$ Gain

$2022(19,000)$ loss

$202349,000$gain

Before application of the $1231$ lookback loss rules, the $2023$ gain consists of $$14,000$

unrecaptured section $1250$ gain and $$35,0001231$ gain. After application of the $1231$ lookback

loss rules, if Owen is in the $37\%$ tax bracket with $$600,000$ taxable income, how much gain will

be taxed at $($insert a zero or leave a blank if there is no gain in a particular category$)$:

$37\%?$ $$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

$25\%?$ $$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

$20\%?$ $$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$