Hello, please help to calculate tax on capital gain for Van Horn Industries case study..

Van Horn Industries Liquidation of LLC Ten Years after Conversation from C Basis Gain/Loss FMV to LLC Recognized Inventory 174,145.00 157,652.00 16,493.00 Equipment 393,798.00 657,714.00 (263,916.00) Office Furniture 138,987.00 232,134.00 (93,147.00) Land 4,690,354.00 2,384,338.00 2,306,016.00 Building 4,037,605.00 3,312,242.00 725,363.00 Total recognized gain 2,690,809.00 Recognized gain, Ordinary rates 549,279.00 Recognized gain, Capital gain rates 2,141,530.00 Van Horn Industries Flow-Through Gain and Tax LLC Liquidation Tax On Tax On Total Income Tax Member Ordinary Gain Capital Gain Paid Reggie 87,005.79 39.60% Sarah 65,254.35 232,840.00 298,094.35 39.60% Theo 15,379.81 58,210.00 73,589.81 28% Ursula 30,759.62 28%