Beverly, a single taxpayer with no dependents, has the gains and losses shown below. Before considering these transactions, Beverly has $55,000 of…

Beverly, a single taxpayer with no dependents, has the gains and losses shown below. Before considering these transactions, Beverly has $55,000 of other taxable income. What is the treat-ment of the gains and losses and what is Beverly’s taxable income and tax on taxable income?§ 1245 gain #1$21,000 § 1245 gain #27,000 Business equipment long-term casualty loss(7,000)Business real property long-term casualty gain14,000 § 1231 gain15,000 § 1231 lookback loss(3,000)