What book$-$tax differences in year $1$ and year $2$ associated with its capital gains and losses

would DEF Inc. report in the following scenario?

In year $1,$ DEF recognized a loss of $$15,000$ on land that it used in its business for storage. In

year $1,$ it also recognized a $$30,000$ gain on stack it held for investment. equipment it had

purchased a few years ago. In year $2,$ DEF recognized a capital loss of $$2,000.$