On December $1,2021,$ Lavender Manufacturing Company $($a corporation$)$ purchased another company's assets, including a patent. The

patent was used in Lavender's manufacturing operations; $$49,500$ was allocated to the patent, and it was amortized at the rate of $$275$

per month. On July $30,2023,$ Lavender sold the patent for $$95,000.$ Twenty months of amortization had been taken on the patent.

a$.$ What are the amount and nature of the gain Lavender recognizes on the disposition of the patent?

Lavender has $

$x$ of ordinary income not$$ due to $1245$ recapture and $$

$x$ of $1231$