Tampa Corporation sold the following assets in 2019:

	Date Acquired	Date Sold	Original Cost Basis	Depreciation/ CostRecovery Method	Recovery Period (Years)	Sales Price
Automobile	1/1/16	12/1/19a	$ 9,000	MACRS	5	$1,200
Equipment	1/6/16	9/1/19a	20,000	MACRS	7	9,500
Building (nonresidental)	4/1/09	12/10/19	100,000	MACRS	39	240,000

a The half-year convention was used in the year of acquisition. Tampa did not claim Sec. 179 expense or bonus depreciation during the acquisition years.

a. What is the depreciation deduction for each asset in 2019?

b. Compute the gain or loss on each asset sold.