Maxie inherited interest in a house from her grandmother on 6/6/2006. She purchased the

other half from her sister six months after she inherited her half for $68,250. Maxie wanted to

restore the house and live in it; however, she received a job offer in another state and decided

to sell the house. The fair market value of the house on the date of death was $112,500. Maxie

has since completed the following improvements: