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Problem - Wally, Inc., sold the following three personal property assets in year 6:
Asset
Purchase Date
Cost
Accumulated Depreciation
Selling Price
A
5/1/year 3
$5,000
$3,000
$2,300
B
8/13/year 4
1,200
500
2,000
C
2/18/year 6
3,800
1,800
1,500
Required - What is Wally's net Section 1231 gain or loss in year 6?
a. $500 loss
b. $300 gain
c. $800 gain
d. $1,600 gain
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