DeLorean Inc., founded in 2018, adopts a calendar year. In 2024, it realized a $52,000...

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Accounting

DeLorean Inc., founded in 2018, adopts a calendar year. In 2024, it realized a $52,000 gain on the sale of business property held for over a year. Below is a schedule of DeLorean's net Section 1231 Gains and Losses. How is this gain categorized on DeLorean's tax return?
\table[[2018,2019,2020,2021,2022,2023],[$(4,900),$-0-,$-0-,$-0-,$(12,000),$-0-
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