Maggie, who files single sold her rental property in June 2021 the property was purchased originally in 2019 she had claimed depreciation of $22,750 and a total gain on the cell including depreciation of 41,$927 Magis AGI for 2021 is $510,450. She had no offsetting capital losses at what rate is the $22,750 taxed 0% or 15% or 20% or 25%