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suin 11. Pat sells a business machine (cost $49,000; AD $26,000) for $59,000. What is the amount and character of the gain on this sale? a. $26,000 ordinary income; $10,000 long-term capital gain Se 59,000 b $26,000 ordinary income; $10,000 Section 1231 gain Cost 49,000 c. $36,000 ordinary income d. $36,000 long-term capital gain AD (26,060) less than the e. None of the answers provided is correct. AB 123,000) Gain 36 12. Jill sold a building (cost $990,000; AD $340,000) for $1,050,000. The building was placed in service in 2013. What is the amount and character of the gain on the sale? Sec. 1231 (25%) Sec. 1231 (15%) a. $400,000 Zero SP b. Zero $400,000 Cost 990,ood c. $60,000 $340,000 d. $340,000 $60.000 e. None of the answers provided is correct. 1,056,000 AV (340,000) Fless of 650,000) AB h 400,000