Go to the IRS Web site (www.irs.gov) and print Form 4797: Sales of Business Property. Complete Form 4797 for the following sales of machinery on December 20, year 6:

MACHINE COST DATE ACQUIRED COST RECOVERY SELLING PRICE A $45,000 April 24, year 2 $25,000 $25,000 B $75,000 March 5, year 1 $67,000 $18,000 C $63,000 June 18, year 4 $21,000 $51,000 D $87,000 Nov. 10, year 5 $18,000 $93,000 AppendixLO1