Ashburn reported a $$105,200$ net $$1231$ gain in Year $6.$ Assuming Ashburn reported $$56,000$ of nonrecaptured $$1231$ losses during Years $1$ to $5,$ what amount of Ashburn's net $$1231$ gain for Year $6,$ if any, is treated as ordinary income?

Multiple Choice

$$ $$0$

$$ $$49,200$

$$ $$56,000$

$$ $$105,200$

$$ None of the choices are correct.