Why don't we have to distinguish character of gains and losses for this question? such as using 1250 for building and using 1245 for equipment?

LO 11-3 LO 11-4 LO 11-5 48. Lily Tucker (single) owns and operates a bike shop as a sole proprietorship. In 2021, she sells the following long-term assets used in her business: Asset Building Equipment Sales Price Cost Accumulated Depreciation $230,000 $200,000 $52,000 80,000 148,000 23,000 Lily's taxable income before these transactions is $190,500. What are Lily's taxable income and tax liability for the year