a property is sold for 5,100,100. the mortgage balance at the time of sale is 3,600,000. the property was purchased five years ago for 4,820,000. annual depreciation allowances of 122,015have been claimed on the five years of federal tax returns. the portion of gain due to the price appreciation is taxed at 15%. while the portion of the gain due to the depreciation taken over the holding period is taxed at 25% what is the capital gain?