Sumner sold equipment that it uses in its business for $31,400. Sumner bought the equipment a few years ago for $79,300 and has claimed $39,650 of depreciation expense. Assuming that this is Sumner's only disposition during the year, what is the amount of Sumner's 1231 gain or loss? (Use only numbers, not dollar signs or punctuation. For loss, use parentheses around the number

B.Same facts as above. What is the amount of Sumners ordinary income or loss from the disposition? (Use only numbers, not dollar signs or punctuation. For loss, use parentheses around the number.