Verway, Inc., has a $2023$ net $1231$ gain of $$55,000$ and had a $$62,000$ net $1231$ loss in $2022.$ For $2023,$ Verway's net $1231$ gain is treated as:

Question $25$ options:

$$55,000$ ordinary loss.

$$55,000$ ordinary gain.

$$55,000$ capital loss.

$$55,000$ capital gain.