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 moved to a new town for Jennifer's work. Their allowable depreciation on the rental was $$13,039.$ There were total deductible expenses of $$2,000$ on the sale. What is their taxable gain on the duplex?