Evon Corporation, which was formed in 2020, had $50,000 of net Sec. 1231 gain for its 2023 calendar year. Its net Sec. 1231 gains and losses for its three preceding tax years were as follows: Year Section 1231 results 2020 Gain of $10,000 2021 Loss of $15,000 2022 Loss of $20,000 As a result, Evon Corporation's 2023 net Sec. 1231 gain would be characterized as A net long-term capital gain of $50,000. A net long-term capital gain of $35,000 and ordinary income of $15,000. A net long-term capital gain of $25,000 and ordinary income of $25,000. A net long-term capital gain of $15,000 and ordinary income of $35,000