This year, Firm GH sold the following assets, all of which were held for more than 12 months. Compute the realized gain/loss on each of the assets and indicate whether the gain/loss is ordinary income/loss or Section 1231 gain/loss.

	Initial Basis	Acc Dep	Selling Price
Office Equipment	$22,400	$18,600	$4,500
Construction Equipment	175,000	121,700	50,000
Furniture	6,000	1,500	4,750
Transportation Equipment	83,500	25,500	105,000