Near the end of 2016 heather calculates her gains and, Financial Accounting

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Near the end of 2016 heather calculates her gains and

Near the end of 2016, Heather calculates her gains and losses from 2016 dispositions of section 1231 assets. She determines that she has a net section 1231 gain of $30,000. Heather has section 1231 lookback losses of $17,000. What would increase Heather's section 1231 gain treated as a long-term capital gain?

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