Zofia is self-employed, files a Schedule C, and owns a business that is a qualified business for calculation of QBI. Zofia had $78,000 in taxable business income on Schedule C. On 10/30/2021, Zofia sold some office equipment for $6,600 that was purchased on 04/01/2018 for a cost of $8,250. The office equipment is being depreciated over 7-year MACRS half-year convention. Zofia has no other qualified businesses. Zofia's taxable income for the income limitation is $102,000. (Hint: it will be useful to use information from Chapter 7, Form 8995, Schedule 1, and Form 1040 as a guide.) Use Table 6A-1 Required: What is the Section 1245 depreciation recapture (if any) on the sale of the office equipment? What is the