Buckley, an individual, began business two years ago and has never sold a §1231 asset. buckley has owned each of the assets since he began the business. in the current year, buckley sold the following business assets:

asset accumulated original cost depreciation gain/loss
computers $ 6,000 $ 2,000 $ (3,000)
machinery 10,000 4,000 (2,000)
furniture 20,000 12,000 7,000
building 100,000 10,000 (1,000)