Betty, a Single Taxpayer with No Dependents, Has the Gains

Betty, a single taxpayer with no dependents, has the gains and losses shown below.Before considering these transactions, Betty has $45,000 of other taxable income.What is the treatment of the gains and losses and what is Betty's taxable income? $\begin{array}{lr}\S 1245 \text { gain \#1 } & \$ 18,000 \\\S1245 \text { gain \#2 } & 5,000 \\\text { Business equipment long-term casualty loss } & (8,000) \\\text { Business real property long-term casualty gain } & 12,000 \\\S 1231 \text { gain } & 13,000 \\\S 1231 \text { lookback loss } & (2,000)\end{array}$