Sylvia possesses two items of business equipment. They were both purchased in 2006 for $100,000, both have a seven-year recovery period as well as both have an adjusted basis of $37,490. Sylvia is considering selling these assets in 2010. One of them is worth $40,000 as well as the other is worth $23,000. Since both items were utilized in her business, Sylvia simply Presume that the loss on one will be offset beside the gain from the other and the net gain or loss will increase or reduce her business income. Is she correct?