Nelly sells a passive activity with an adjusted basis of $45,000 for $105,000. Suspended losses attributable to this property total $45,000. The total gain and the taxable gain are:

$60,000 total gain; $105,000 taxable gain.

$10,000 total gain; $15,000 taxable gain.

$60,000 total gain; $0 taxable gain.

$60,000 total gain; $15,000 taxable gain.