6. In Year 2009, Landis recognized a net Section 1231 gain of $37 , 000 . Below is a list of the unrecaptured Section 1231 gains and losses from prior years. ff the year is not listed, then there: were no Section 1231 transactions in that year. How would Landis treat the Section 1231 gain realized of $17 , 000 in Year 2009? Describe the character of the gain