For the last five years, Mr. and Mrs. Cooper rented their furnished basement to local college students. When determining their taxable income each year, they deducted a portion of the utilities, property taxes, interest, and depreciation based on the fact that 10 % of the house is used for rental purposes. The original basis of the property is $ 400 comma 000, and depreciation of $ 6 comma 000 has been allowed on the rental portion of the property. During the current year, Mr. and Mrs. Cooper sell the house for $ 500 comma 000. No selling expenses or fixing-up expenses are incurred