a single taxpayer sold a residential rental building,in 2019 for a gain of 10,000 dollars .the building was purchased and placed in service in march 2010(in this question).the sale of the land is not included )no other property was sold during the current tax year.before considering the sale the tax payer was in a 22% tax bracket.the depreciation allowed was 15.635. what is the amount and nature of the gain or loss