Required information [The following information applies to the questions displayed below.] Hans runs a sole proprietorship. Hans has reported the following net $1231 gains and losses since he began business. Net 1231 gains shown are before the look-back rule. Note: Leave no answers blank. Enter zero if applicable. a. What amount, if any, of the year 7 (current year) $52,000 net 1231 gain is treated as ordinary income? b. Assume that the $52,000 net 1231 gain occurs in year 6 instead of year 7 . What amount of the gain would be treated as ordinary income in year 6