Nadia sold a residential rental house that she had purchased and put into service in March $2018.$ Her gain on the sale was $$45,000$ and the depreciation allowed or allowable was $$21,325.$ What is the amount and nature of the gain or loss?

$$45,000$ gain taxed at a maximum of $20\%.$

$$45,000$ gain taxed at a maximum of $25\%.$

$$21,325$ gain taxed at a maximum of $20\%$ and $$23,675$ gain taxed at a maximum of $25\%.$

$$21,325$ gain taxed at a maximum of $25\%$ and $$23,675$ gain taxed at a maximum of $20\%.$