Required information [The following information applies to the questions displayed below.] Bourne Guitars, a corporation, reported a $179,000 net $1231 gain for year 6 . a. Assuming Bourne reported $72,250 of nonrecaptured net $1231 losses during years 15, what amount of Bourne's net \$1231 gain for year 6 , if any, is treated as ordinary income