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The following table describes the 1231 assets sold by Ecru Company (a sole proprietorship) this year. Compute the gain or loss from each asset disposition and determine the net 1231 gain treated as long-term capital gain for the year. Assume there is a 1231 lookback loss of $4,000.

Asset	Acquired	Sold	Cost	Depreciation	Sale/Price
Stamping machine	3/10/18	8/10/22	$40,000	$29,736	$32,000
Factory building	2/12/15	7/23/22	80,000	18,838	90,000
Tractor	5/16/17	11/13/22	52,000	52,000	30,000
Overhead crane	11/12/11	2/25/22	74,000	74,000	18,000