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 owned 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 move to a new town for Jennifers work. Their allowable depreciation on the rental was $1508. There were total deductible expenses of $2000 on the sale.

What is their taxable game?

$26,508

$26,608

$39,008

$51,508