Martha MacDonald purchased an office building in 1996 for $630,000. In 2016, she sells the building for $950,000. Over the years, she has replaced the windows and doors at a cost of $60,000, repainted the exterior at the cost of the $15,000 and installed an elevator at the cost of $90,000. Martha had taken straight-line depreciation on the building for 20 years, for a total of 400,000.

A) What is Martha's basis in the building at the time of the sale?

B)What is get realized gain?

C) What is her recognized gain?