Ken sold a rental property for $858,000. He received $182,000 in the current year and $169,000 each year for the next four years. $617,500 of the sales price was allocated to the building and the remaining $240,500 was allocated to the land. Ken purchased the property several years ago for $614,500. When he initially purchased the property, he allocated $477,500 of the purchase price to the building and $137,000 to the land. Ken has claimed $13,900 of depreciation deductions over the years against the building. If Ken had no other sales of