Raquel sold a piece of furniture that she had used in her business for 4 years. She purchased the furniture for $90,000 (she has expensive taste), and had taken$27,000 of depreciation on the piece of furniture. (a) Assume Raquel sells the furniture for $120,000. What (if any) amount is characterized as ordinary income (or ordinary loss) for Raquel from this transaction? (b) Assume Raquel sells the furniture for $75,000. What (if any) amount is characterized as ordinary income (or ordinary loss) for Raquel from this transaction?