24. Tina and Tom Talley purchased a home in 2004 for $450,000. Over the years, they made substantial improvements, totaling $100,000. In 2018, the couple was divorced. As part of the settlement, the house was transferred to Tina. In 2019, Tina sold the house for $850,000. a. What is Tina's realized gain on the transaction? b. What is her recognized gain