For example, the storage of different grades and forms of aluminum scrap is not storage of fungible commodities. taxmap/pubs/p544-016.htm#en_us_publink100072564Gain Treated as Ordinary Income(p29)The gain treated as ordinary income on the sale, exchange, or involuntary conversion of section 1245 property, including a sale and leaseback transaction, is the lesser of the following amounts.