Anna received tangible personal property with a fair market value of $65,000 as a gift in 2018. The donor had purchased the property for $77,000 and had taken $77,000 of depreciation. Anna used the property in her business. Anna sells the property for $23,000 in 2020. a. Indicate whether the following statements are "True" or "False" regrading the tax status when Anna sells the property. The property is a 1231 asset for Anna. Anna's carryover basis was $65,000. The property has $ 1245 depreciation recapture potential of $77,000. b. When she sells the property for $23,000, how much of the gain, if any, is $ 1245 depreciation recapture