Problem: Facts: Note: This is a continuation of last week's information about the rental home. You will need to refer to last week's information about the rental home to completely answer this week's questions. Mary sold her rental house on June 30, 2023. She received $190,000 for the house and land ($21,000 for the land and $169,000 for the house), less a 6 percent commission charged by a real-estate broker. Note: This is a continuation of last week's information about the rental home. You will need to refer to last week's information about the rental home to completely answer this week's questions. Note: There may be items in the information above that don't directly relate to this week's questions. If there are, they will become relevant later as you're preparing the forms for the Smiths 2023 tax return. Questions to answer this week: For purposes of these questions, consider the transaction to be two transactions. One for the sale of the building and one for the sale of the land. You will need to allocate the amounts accordingly. You may assume the Smiths have had no other §1231 transactions in the past. 1. What kind of property is the rental home?