Lily Tucker $($single$)$ owns and operates a bike shop as a sole proprietorship. In $2023,$ she sells the following long$-$term assets used in her business:

$\backslash$table$[[$Asset$,$Sales Price,Cost,$\backslash$table$[[$Accumulated$],[$Depreciation$]]],[$Building$,$$$232,000,$$$202,000,$$$54,000$