Valley Corporation, a C Corp, disposed of the following assets, all Sec 1231 property, during 2021:

Asset	Deprec Method	Cost	Accum Deprec	Adj. Basis	Sale Price
Equipment#1 Equipment#2 Building Land	MACRS - DDB MACRS - DDB MACRS - SL N/A	$55,000 $32,000 $110,000 $45,000	$40,000 $11,000 $50,000 $0	$15,000 $21,000 $60,000 $45,000	$23,000 $30,000 $135,000 $55,000

Question A: How much is Valley Corporation's Sec 1245 ordinary income recapture?

Question B: How much is Valley Corporation's Sec 1250 ordinary income recapture?

Question C: How much is Valley Corporation's Sec 291 ordinary income recapture?

Question D: How much is Valley Corporation's net Sec 1231 gain or loss for 2021 after 1245, 1250, and 291 recapture (before considering the look-back provision)?