summarize property transactions: nontaxable disposBolton Company sold machinery for $45,000 on December 23, Year 7. The machinery had been acquired on April 1, Year 5 for $49,000 and its adjusted basis at the time of the sale was $14,200. The Section 1231 gain, Section 1245 depreciation recapture gain, and Section 1231 loss from this transaction are:itions