Silvia Fields, is the self-employed operator of a VIP delivery service. Three years ago, Silvia purchased her only asset, a van, for a cost of $25,000. The van has been used 100% for business deliveries since it was purchased. The UCC balance in Class 10 at the beginning of this year is $13,000. On March 1, Silvia sold the van for $10,000 and leased a new van for $500 a month. Determine and explain the income tax implications of the disposition of the van