Problem 8-36 (LO. 6, 7) Siena Industries (a sole proprietorship) sold three 1231 assets on October 10, 2023. Data on these property dispositions are as follows: Asset Cost Acquired Depreciation Sold For Rack $100,000 10/10/19 $62,000 $86,000 Forklift 35,000 10/16/20 23,000 4,000 Bin 87,000 03/12/22 34,000 60,000 If an amount is zero, enter "0". a. Determine the amount and the character of the recognized gain or loss from the disposition of each asset. Asset Rack Forklift Bin Siena has $ of Character of Gain or Loss Total Amount of Gain or Loss Amount of 1245 Recapture due to 1245 recapture and $ Balance of Gain or Loss of 1231 b. Assuming that Siena has no nonrecaptured net 1231 losses from prior years, analyze these transactions and determine the amount (if any) that will be treated as a long-term capital gain.