Vertical, Inc., has a $2023$ net $1231$ gain of $$67,000$ and had a $$22,000$ net $1231$ loss in $2022.$ For $2023,$ Vertical's net $1231$ gain is treated as: $$45\mathrm{.}000$ long$-$term capital gain and $$22,000$ ordinary gain. $67,000$ capital gain. $$67\mathrm{.}000$ ordinary gain.O $$45\mathrm{.}000$ long$-$term capital gain and $$22,000$ ordinary loss.$|$