Kendall sold an apartment building for $$713,470$ in $2023.$ The building was purchased in $2017$ for $$600,000,$ and $$151,806$ in depreciation on the building has been taken. Assuming Kendall is married with regular taxable income of $$500,000$ and in the $35\%$ tax bracket, how is this gain taxed?

Multiple Choice

$$113,470$ at $0\%$ and $$151,806$ at $28\%.$

$$113,470$ at $25\%$ and $$151,806$ at $20\%.$

$$151,806$ at $25\%$ and $$113,470$ at $20\%.$

$$151,806$ at $28\%$ and $$113,470$ at $20\%$