Stan Samuelson's net Section 1231 gains and losses since 2015 are as follows:

Year	1231 gain/(loss)
2015	($50,000) 1231 loss
2016	($15,000) 1231 loss
2017	($20,000) 1231 loss
2018	($10,000) 1231 loss
2019	$40,000 1231 gain
2020	$50,000 1231 gain

What is/are the character(s) and amount(s) of the 2020 net Section 1231 gain?