Bourne Guitars, a corporation, reported a $$221,000$ net $1231$ gain for year $6.$ Problem $11-51$ Part$-$a $($Algo$)$ a$.$ Assuming Bourne reported $$56,250$ of nonrecaptured net $1231$ losses during years $15,$ what amount of Bourne's net $1231$ gain for year $6,$ if any, is treated as ordinary income? Problem $11-51$ Part$-$b $($Algo$)$ b$.$ Assuming Bourne's nonrecaptured net $1231$ losses from years $15$ were $$232,000,$ what amount of Bourne's net $1231$ gain for year $6,$ if any, is treated as ordinary income?