Brigham is single, in the 33% marginal income tax braket, and has the sales or exchanges below. At the beginning of the year, he has nonrecaptured net Sec.1231 losses of $10,000. Determine the increase or decrease in Brigham's tax liability as a result of the following independent sales or exchanges.

a. Sells equipment used in his trade or business for $40,000. The equipment was purchased for $100,000 and depreciation allowed amounts of $72,000.

b. Sells land used in his trade or business for $80,000. The land was purchased four years ago for $61,000.

c. He sells a building used in his trade or business for $163,000. The building was purchased in 1988 for $250,000 and depreciation allowed amounts to $110,000.

d. Same as Part c except he sells the building for $127,000.