Siena Industries (a sole proprietorship) sold three 1231 assets during 2021. Data on these property dispositions are as follows: Accumulated Acquired Depreciation Sold For Asset Cost Sold On Rack $100,000 10/10/17 $62,000 $85,000 10/10/21 Forklift 35,000 10/16/18 23,000 5,000 10/10/21 Bin 87,000 03/12/20 34,000 60,000 10/10/21 If an amount is zero, enter "O". a. Determine the amount and the character of the recognized gain or loss from the disposition of each asset. Total Amount of Gain or Loss Character of Gain or Loss Amount of $ 1245 Recapture Balance of Asset Gain or Loss Rack Forklift $ Bin $ $ Siena has $ of due to 1245 recapture and $ of 1231 b. Assuming that Siena has no nonrecaptured net 1231 losses from prior years, analyze these transactions and determine the amount (if any that will he treated as a long-term canital main