[The following information applies to the questions displayed below.] Hans runs a sole proprietorship. Hans has reported the following net 51231 gains and losses since he began business. Net $1231 gains shown are before the look-back rule. Note: Leave no answer blank. Enter zero if applicable. Net $1231 Gains or (Losses) $ (71,000) Year Year 1 Year 2 18,000 Year 3 0 Year 4 0 Year 5 12,400 Year 6 0 Year 7 (current year) 53,000 b. Assume that the $53,000 net 51231 gain occurs in year 6 instead of year 7. What amount of the gain would be treated as ordinary income in year 67 Cdinary income