lester sold a warehouse and a forklift. the warehouse sold for $230,000. it had an original cost of $150,000 and accumulated depreciation of $40,000. the forklift sold for $4,000. it had an original cost of $15,000 and accumulated depreciation of $14,000. lester has $2,000 in unrecaptured section 1231 losses from last year and a marginal tax rate of 32%. assuming no other asset sales, lester will be taxed on $ 2000 at 32%, $ at 25%, and $ at 15%.