Kelly had the following net §1231 gains and losses for each of the years shown. What would be the nature of the net gains in 2020 and 2021 (i.e. ordinary or 1231)?
2021 $41,000 1231 gain
2020 30,000 1231 gain
2019 (12,000) 1231 loss
2018 no 1231 transactions
2017 (18,000) 1231 loss
2016 (5,000) 1231 loss
2015 (2,000) 1231 loss