Since its formation, Roof Corporation has incurred the following net Section 1231 gains and losses:

Year 1	$ (12,000)	Net Section 1231 loss
Year 2	10,500	Net Section 1231 gain
Year 3	(14,000)	Net Section 1231 loss

Required:

In year 4, Roof sold only one asset and recognized a $7,500 net Section 1231 gain. How much of this gain is treated as capital gain, and how much is ordinary?

In year 5, Roof sold one asset and recognized a $9,000 net Section 1231 gain. How much of this gain is treated as capital, and how much is ordinary?

In year 4, Roof sold only one asset and recognized a $7,500 net Section 1231 gain. How much of this gain is treated as capital gain, and how much is ordinary? Note: Leave no cell blank. Enter "0" for cells that do not have an amount.

In year 5, Roof sold one asset and recognized a $9,000 net Section 1231 gain. How much of this gain is treated as capital, and how much is ordinary? Note: Leave no cell blank. Enter "0" for cells that do not have an amount.