Sissie owns two iteams of business equipment. they were both purchased in 2009 for $ 100,000, both have a seven year recovery period , and both have anadjusted basis of $37,490. sissie is considering selling these assets in 2013. one of them is worth $60,000 and the order is worth $23,000. because both iteams were used in her business, sissie simply assumes that the loss on one will be offset against the gain from the other and that the net gain or loss will increase or reduce her business income . is she correct ? Explain.