Phillip has the following net 1231 results for each of the years shown: Tax Year 2019 2020 2021 2022 Net 1231 Loss $10,000 3,000 12,000 Net 1231 Gain O $29,000 LT capital gain O $29,000 ordinary income $25,000 ordinary income $4,000 LT capital gain O $4,000 ordinary income $29,000 What would be the nature of the net gains in 2022