1. Jennifer bought her first rental property in 2009 for $395,000. Since then, she has deducted $70,000 in depreciation on the property and has spent $45,000 upgrading and replacing all the old pipes and plumbing. From 2009 through 2020 she paid $15,000 in real estate taxes on the rental property. She sold the rental property on July 1, 2020. As part of the sale, her realtor charged $34,700 in commissions. Prior to listing the house with the realtor, Jennifer spent $300 advertising the home in the local newspaper. Don buys the house for $500,000 in cash and assumes Jennifer's remaining mortgage balance of $194,000. What is Jennifer's adjusted basis at the date of the sale and the amount realized from the sale.