Bruce originally sold his home on October 30,2014, for $245,000, and excluded a portion of the gain. The buyer defaulted in august 2016, so he repossessed it January 15, 2017, when the balance of the note was $233,000. Bruce resold the house for $237,500 on September 22, 2017. Original sale expenses were $6,125. resale expenses were $5,940. Repossession costs were $9,150.

The recomputed amount realized is:

a. $228,285

b. $233,000

c. $237,500

d. $254,125