Albert, a single taxpayer, has 2009 ordinary taxable income of $335,000 before considering the following items: $45,000 gain from disposition of depreciable real property (straightline depreciation taken on the building was $67,000), $14,000 loss on disposition of depreciable business equipment, and $32,000 gain from disposition of a stock investment. All assets disposed of had been held for more than 12 months. Albert has a §1231 lookback loss of $23,000. How much ordinary income does Albert have? Long-term capital gain? 25% gain?