Rebecca sells her personal scooter for $3,450. She purchased the scooter for $4,140 three years ago. In addition, Rebecca sells a painting for $5,962 that she acquired five years ago for $4,968. What are the tax implications attributable to these sales? Rebecca has a $ 0x realized loss on the scooter and a $ Rebecca will recognize the gain or loss associated with only the painting 0 X realized gain on the painting.