Christina owns real estate that includes her personal residence and a barn used to teach riding lessons. The property was purchased in 2016, with $180,000 of the purchase price allocated to the home and $60,000 to the barn. Depreciation of $16,500 has been taken on the barn. Christina sells the property for $400,000, with $300,000 allocable to the residence and $100,000 to the barn, based on an appraisal. How much gain, if any, is recognized on the sale