Cornell was the sole proprietor of an unincorporated business for many years. In March of 2022 , he decided to dissolve his business and retire. He sold a small office building he had used exclusively for business purposes over the years. He realized a gain of $80,000 from the sale of this property. Over the period Cornell owned and operated his business, he claimed $50,000 of depreciation on the building. What is the maximum amount of tax Cornell will have to pay on the $50,000 of unrecaptured Section 1250 gain from the sale of the building? $0 $10,000 $12,500 $14,000 Mark for follow up