Tracey White a sole proprietor owner of a dirt removal company sold three Section $1231$ assets on November $30,2022$ as follows:

$$

Asset

Date Purchased

Depreciation Taken

Cost

Sale Price

Rack

$04/05/2012$

$$60,000$

$$100,000$

$$75,000$

Forklift

$$

$04/06/2018$

$$

$$23,000$

$$

$$35,000$

$$

$$5,000$

Bin

$7/1/2017$

$$34,000$

$$87,000$

$$60,000$

$$

Determine the amount and the character of the recognized gain or loss from the disposition of each asset.

How much of the $2022$ gains are treated as long term capital gains?