Mary buys a beach house for $$435,000,$ which she uses as her personal vacation home. She builds an additional room on the house for $$45,000.$ She sells the property $3$ years later for $$580,000$ and pays $$24,000$ in commissions and legal fees in connection with the sale. What is her realized and recognized gain or loss on the sale of the house? What is the character of her gain?