The Following Are Gains and Losses Recognized in 2016 on Ann's

The following are gains and losses recognized in 2016 on Ann's business assets that were held for more than one year. The assets qualify as Sec. 1231 property.
$\begin{array}{ll}\text { Gain due to insurance reimbursement for casualty } & \$ 20,000 \\\text { Gain due to a condemnation } & 30,000 \\\text { Loss due to the sale of Sec. } 1231 \text { property } & 17,000\end{array}$
A summary of Ann's net Sec. 1231 gains and losses for the previous five-year period is as follows:
$\begin{array}{lcc}\text { Year }&\text { Sec. } 1231 \text { Gain } &\text { Sec. } 1231 \text { Loss }\\2011 & \$ 5,000 & \\2012 & & \$ 3,000 \\2013 & & \$ 17,000 \\2014 & \$ 12,000 & \\2015 & & \$ 10,000\end{array}$
Describe the specific tax treatment of each of the current year transactions.