Samantha sold the following assets during 2016:

Her home, which she had lived in for 10 years, for a gain of $75,000

Stock in BASS purchased in 2014 for $10,000 was sold for $16,000.

Stock in TREBLE purchased on January 23, 2016 for $4,000 was sold on October 15, 2016 for $4,500.

A collectible motorcycle sold on August 19 for $17,000. She had purchased it for $15,000 in December of 2013.

Determine the character and amount of Samantha’s gains and losses.

How would your answer change if Samantha had initially purchased her home as a vacation home but has used it as her principle residence for the last 4 years?