Keshara has the following net § 1231 results for each of the years shown. What would be the nature of the net gains in 2012 and 2013?
Tax Year Net § 1231 Loss Net § 1231 Gain
2008...............................$16,000
2009.................................33,000
2010.................................42,000
2011..............................................................$41,000
2012................................................................30,000
2013................................................................41,000