Barbara B. Kuhn (SSN 987-65-4321) purchases a fourplex on January 8, 2008, for $175,000. She allocates $25,000 of the cost to the land, and she deducts MACRS depreciation totaling $16,364. Barbara sells the fourplex on January 6, 2011, for $225,000. The buyer assumes the existing mortgage of $180,000, pays $15,000 down, and agrees to pay $15,000 per year for two years plus 12% interest. Barbara incurs selling expenses of $18,000. Complete Form 6252