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Riley Incorporated, established in 2 0 1 8 , uses a calendar year. Here are Riley's reported net Section 1 2 3 1 gains and

Riley Incorporated, established in 2018, uses a calendar year. Here are Riley's reported net Section 1231 gains and losses through 2023. In 2024, it recognized a $15,250 gain from selling business property (held for over a year). How should this gain be reported on Riley's tax return?
\table[[2018,2019,2020,2021,2022,2023],[$(4,900),$(3,000),$(7,890),$20,290,$-0-,$-0-],[:,\table[[a. $15,250
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