In 2019 Angela, a Single Taxpayer with No Dependents, Disposed

Essay

In 2019 Angela, a single taxpayer with no dependents, disposed of a business building for $44,000 that cost $100,000.
Depreciation of $60,000 had been taken on the building.Angela has a short-term capital loss of $3,000 this year.She has taxable income (not related to property transactions) of $125,000 and no § 1231 lookback loss.What is the amount and nature of the gain or loss, what is Angela's taxable income, and what is her tax on the taxable income?