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45. A retail building used in the trucking business of a sole proprietor is sold on February 10, 2010 for $300,000. It had been acquired

45. A retail building used in the trucking business of a sole proprietor is sold on February 10, 2010 for $300,000. It had been acquired in 1992 for $275,000. Straight-line depreciation of $175,000 had been taken on the property. What is the maximum unrecaptured

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