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Taxpayer had the following net § 1231 results for each of the years shown

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Taxpayer had the following net § 1231 results for each of the years shown. What would be the nature of the net gains in 2018, 2019 and 2020 (i.e., ordinary income or long-term capital gain)? If applicable, show work to indicate which Unrecaptured Section 1231 loss is used to recharacterize each Section 1231 gain.

Tax Year Net § 1231 Loss Net § 1231 Gain

2015 $18,000

2016 $33,000

2017 $42,000

2018 $41,000

2019 $30,000

2020 $41,000