Sissie owns two items of business equipment.. They were both prchased in 2009 for $100,000, both have a seven-year recovery period, and both have an adjusted basis of $37,490. Because both items 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.