Keshara has the following net § 1231 results for each of the years shown. What would be the nature of the net gains in 2014 and 2015?

Tax Year _________ Net § 1231 Loss _____ Net § 1231 Gain

2010 .........................$18,000

2011 ..........................33,000

2012 ..........................42,000

2013 .............................................................$41,000

2014 ..............................................................30,000

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