Please help!!

Hans runs a sole proprietorship. Hans has reported the following net 1231 gains and losses since he began business. Net 1231 gains shown are before the look-back rule.

Note: Leave no answers blank. Enter zero if applicable.

Year	Net 1231 Gains/(Losses)
Year 1	$ (67,500)
Year 2	16,250
Year 3	0
Year 4	0
Year 5	11,000
Year 6	0
Year 7 (current year)	51,250

a. What amount, if any, of the year 7 (current year) $51,250 net 1231 gain is treated as ordinary income?

b. Assume that the $51,250 net 1231 gain occurs in year 6 instead of year 7. What amount of the gain would be treated as ordinary income in year 6?