Geranium, Inc., has the following net § 1231 results for each of the years shown. What is the nature of the net gain in 2016 and 2017?

Tax Year ____________ Net § 1231 Loss ___________ Net § 1231 Gain

2012 ............................ $18,000 ..................................

2013 ............................. 33,000 ...................................

2014 ............................. 42,000 ..................................

2015 .............................................................. $41,000

2016 ................................................................ 30,000

2017 ................................................................ 41,000