Building:*- Acquired February 22,2015 for $196,500 and used in the business* For book, straight-line depreciation over 40 years*- For tax, straight-line depreciation 39-year property, mid-month convention applies.* * Sold July 1,2018 for $190,500+- Amount Realized* Adiusted Basis: S190,500 Cost' Minus: Depreciation 2015 ' S196,500 Depreciation 2016 . Depreciation 2017 Depreciation 2018* Total Depreciation-' 4,506- 4,913* 4,913* 2,457-' (16,789)* Book Basis at time of sale Book Gain on Sale of Building (179,711)*