The Chart Below Describes the § 1231 Assets Sold by the Ecru

The chart below describes the § 1231 assets sold by the Ecru Company (a sole proprietorship) this year. Compute the gain or loss from each asset disposition and determine the net § 1231 gain treated as long­term capital gain for the year. Assume there is a § 1231 lookback loss of $4,000.
$$\begin{array} { l c c r r r } \text { Asset } & \text { Acquired } & \text { Sold } & \text { Cost } & \text { Deprecintion } & \text { Sale } \\& & & & & \text { Price } \\\text { Stamping machine } & 3 / 10 / 10 & 8 / 10 / 2014 & \$ 40,000 & \$ 29,736 & \$ 32,000 \\\text { Factory building } & 2 / 12 / 07 & 7 / 23 / 2014 & 80,000 & 18,038 & 90,000 \\\text { Tractor } & 5 / 16 / 09 & 11 / 13 / 2014 & 52,000 & 52,000 & 30,000 \\\text { Overhead crane } & 1 / 1 / 2 / 03 & 2 / 25 / 2014 & 74,000 & 74,000 & 18,000\end{array}$$