why do they go back 7 years when it's 5 year look back rule?

Morgan's Water World (MWW), an LLC, opened several years ago. MWW has reported the following net $1231 gains and losses since it began business. Net $1231 gains shown are before the look-back rule. Year Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7(current year) Net $1231 Gains/(Losses) $ (11,000) 5,000 (21,000) (4,000) 17,000 (43,000) 113,000 What amount, if any, of the current year (year 7) $113,000 net $1231 gain is treated as ordinary income? Ordinary income $ 57,000 Explanation After applying the $1231 five-year look back rule, the result is $57,000 ordinary income and $56,000 long-term capital gain. Year Net $1231 gain (loss) $ (11,000) LTCG Ordinary $ (11,000) Year 1 Year 2 $ 5,000 $ 5,000 Year 3 $ (21,000) $ (21,000) Recaptured/ Nonrecaptured S1231 losses $ 0 $ (11,000) $ 5,000 $ (6,000) $ 0 $ (27,000) $ 0 $ (31,000) $ 17,000 $ (14,000) $ (43,000) $ (57,000) $ 57,000 $ 0 Year 4 $ (4,000) Notes Loss is ordinary Nonrecaptured losses Gain is ordinary Nonrecaptured losses Loss is ordinary Nonrecaptured losses Loss is ordinary Nonrecaptured losses Gain is ordinary Nonrecaptured losses Loss is ordinary Nonrecaptured losses $57,000 is ordinary No nonrecaptured losses $ (4,000) Year 5 $ 17,000 $ 17,000 Year 6 $ (43,000) $ (43,000) Year 7 $ 113,000 $ 57,000 56,000