5. In March of the current year, Susan sold her principal residence for $450,000 --- $300,000 cash with the buyer assuming a $150,000 mortgage on the house. In addition, she paid realtor commissions of $27,500 on the sale. Susan purchased the house 15 years ago for $60,000 and had made $20,000 of capital improvements to the house. Sixteen months later, Susan bought a new residence for $105,000. What amount, if any, must Susan recognize on the sale of the residence? a. $0 d. $250,000 b. $92,500 e. $342,500 c. $120,000