Renata Corporation purchased equipment in 2018 for $286,600 and has taken $128,970 of regular MACRS depreciation. Renata Corporation sells the equipment in 2020 for $171,960. What is the amount and character of Renata's gain or loss? Renata Corporation has a gain of $f.............................. of which $..........................is treated as ordinary income due to 1245 recapture .