CRE Multi$-$tenant Office Investment. $($Purchase Price $=10,000,000$; Acquisition Cost $=25,000$; Land Value $=2,500,000$; Net Sale Price Year $7=11,000,000$; Sum of Depreciation $=$ $$2,800,000$; Adjusted Basis $=7,500,000$; Capital Gain Tax Rate $=20\%)$ What your Capital Gain Tax?

Group of answer choices

$0$

$140,000$

$172,500$

$190,000$