Sara had the following Section 1231 gains and losses for the preceding 5 years Year Gains Losses 2104 15,000 7,000 2015 3,000 35,000 2016 10,000 0 2017 4,000 2,000 2018 35,000 8,000 For 2018 Sarah should report the income and the character of that income on her 2018 tax return A. Ordinary gain in the amount of $27,000. B. Capital gain in the amount of $27,000. C. Ordinary loss and capital gain in the amounts of $8,000 and $35,000, respectively. D. Ordinary gain and capital gain in the amount of $20,000 and $7,000. E. Ordinary gain and capital gain in the amounts of $8,000 and $19,000, respectively