Emma, a single person, bought her home in 2010 for $285,000. Since then she has deducted $35,000 depreciation associated with a home office. In addition, she added a sunroom for a total cost of $25,000. She sold the home for $600,000 on August 9, 2022. The realtor commission was $20,000. What is her adjusted basis in the home at the time of the sale and what gain does she realize? How much of the gain will be recognized under 121.