Net Sale Proceeds: $1,500,000 Prior Purchase Price: $830,000, Depreciation Recapture: $150,000, Additional Capital Expenditures: $ 76,000, Capital Gain Tax: 15%, and Depreciation Recapture Tax: 25%. Gross book value (5 points): Book value (2 points): Capital gain (5 points) Tax liability for capital gain (6 points): Tax liability for claimed depreciation (6 points): Total tax due (1 point)