Lena is a sole proprietor. In April of this year, she sold equipment purchased four years ago for $49,000 with an adjusted basis of $29,400 for $32,340. Later in the year, Lena sold another piece of equipment purchased two years ago with an adjusted basis of $14,700 for $9,555. What are the tax consequences of these tax transactions? Lena has _____of $ _____ from the sale of the first equipment. Lena has _____of $ _____ from the sale of the second equipment.