Question: After net Section 1 2 3 1 casualty and theft gains are netted with all other Section 1 2 3 1 gains and losses, how

After net Section 1231 casualty and theft gains are netted with all other Section 1231 gains and losses, how are the net Section 1231 gains treated?
Operating income
Long-term capital gains
Ordinary gains
Short-term capital gains

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