The following are gains and losses recognized in 2015 on Ann's business assets that were held for more than one year.The assets qualify as Sec.1231 property. 
A summary of Ann's net Sec.1231 gains and losses for the previous five-year period is as follows: 
Describe the specific tax treatment of each of the current year transactions.
Definitions:
Enrollees
Individuals who have registered or signed up for a particular service, program, or course.
Percentages
Numerical values expressed as fractions of 100, used to denote proportions or ratios in various contexts.
Statistical Measurements
Quantitative methods used to collect, analyze, interpret, and present data to derive meaningful conclusions and insights.
Table
A structured arrangement of data made up of rows and columns, typically used for organizing and displaying information.
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