Question: Vertical, Inc., has a 2 0 2 4 net Sec. 1 2 3 1 gain of $ 6 7 , 0 0 0 and had

Vertical, Inc., has a 2024 net Sec. 1231 gain of $67,000 and had a $22,000 net Sec. 1231 loss in 2023. For 2024, Vertical's net Sec. 1231 gain is treated as:

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