Lana owned a house used as a rental property for three years. During this rental period, she took 60,000 of depreciation deductions. Lana moved into the house and has used it as her principal residence for the past two years. Lana has just sold the house and realized a 200,000 gain. She will recognize a gain of:

A) 60,000

B) 200,000

C) 144,000

D) 0