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Anna purchased a rental property in 2019 for $180,000. The most recent assessment showed a land value of $45,000 with a building value of $135,000.

Anna purchased a rental property in 2019 for $180,000. The most recent assessment showed a land value of $45,000 with a building value of $135,000. Anna sold the rental in 2021 for $235,000. What portion of the sale is attributable to the land

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