1. In each case, the property has been used as a principal residence for the period described, and subject to the facts as described. The basis shown is AFTER the depreciation. (Complete the blanks ):

Period of Use	Sales Price	Basis	Depreciation	Gain Recognized
3 years before sale; all residence	450,000	200,000	-0-
3 years before sale; 10% office in home use	450,000	200,000	4,000
2 years rental followed by 3 years residence	450,000	200,000	30,000
3 years residence followed by 2 years rental	450,000	200,000	30,000