In 2022, Sarah sold an apartment after renting it out for several years. She purchased it in January of 2019 for $65,000. In December 2019, she received a $2,500 insurance reimbursement for windows that were damaged in a storm. She then purchased new windows for $3,000 in January 2020. She claimed $5,515 depreciation on the apartment and $146 depreciation on the windows. What is the adjusted basis of the apartment she sold? $59,339 $59,839 $61,839 $69,869