Alice owns timber, purchased six years ago, with an adjusted basis of $50,000. The timber is cut

Question:

Alice owns timber, purchased six years ago, with an adjusted basis of $50,000. The timber is cut for use in her furniture business on October 1, when the FMV of the timber is $200,000. The FMV of the timber on January 1 is $190,000. May Alice treat any of the gain as Sec. 1231 gain? If so, how much?