Aurora and Jennifer are married and file jointly on June 1, 2019 they bought a duplex together. They lived on one side and rented the other half the entire time they own the duplex, the total purchase price was $225,000 with $22,500 of that being the land value the units are the exact same size in June 2021. They sold the entire duplex for $280,000.28,000 for the land and moved to a new town for Jennifers work. Their allowable depreciation on the rental was $13,039, there were total deductible expenses of $2000 on the cell. What is their taxable gain in the duplex $31,113 or $31,213 or $45,213 or $62,427 .