John owns two machines. Machine A was purchased five years ago for $30,000 and has $5,000 of remaining basis. John sells machine A in the current year for $3,000. Machine B was purchased two years ago for $15,000. He plans to sell Machine B next year for $18,000 at which time he estimates $13,000 of remaining basis. What is the tax effect of selling the machines? a. John will recognize $5,000 long-term capital gain next year. b. John will recognize $2,000 ordinary loss this year, and $3,000 long-term capital gain and $2,000 ordinary income next year. c. John will recognize $2,000 ordinary loss this year and $5,000 ordinary income next year. d. John will recognize $2,000 ordinary loss this year, and $4,000 ordinary income and $1,000 long-term capital gain next year