Carolyn invested in a residential duplex for use as a rental property on January 1, 2018, for $275,000. She sold the duplex on January 1, 2023, for $360,000.

a. Assuming depreciation was properly calculated, and assuming no improvements were made to the property, how much accumulated depreciation was taken on this property at the time of sale?

b. What is the adjusted basis of the rental property on January 1, 2023?

c. What is the total gain on sale?

d. How much of the total gain on sale should be reported as Unrecaptured 1250 gain?

e. How much of the total gain on sale should be reported as long-term capital gain?