This year, Sally sold equipment she had previously used in her sole proprietorship business. The equipment had an adjusted tax basis to Sally of $40,000 and the accumulated depreciation on the equipment was $30,000. The terms of the sale are that the buyer will pay Sally $100,000 for the equipment by making the following payments: year 1 = 0; year 2 = $25,000; year 3 = $25,000; year 4 = 50,000. Each payment will be accompanied by adequate interest. What are the tax consequences to Sally from the sale for each of years 1 through 4