Mary, Age 45, sold her home for $176,000 in September of 2014 after living there since 2006. The selling expenses were $10,000 and her adjusted basis in that home was $132,000. She rented an apartment until August of 2016 when she bought and moved to a new personal residence. She paid $155,000 for the new home. What is the maximum gain that mary must report in connection with the sale of her principal residence?