Noor bought a four$-$unit apartment bullding in July $2014$ for $$360,000$ and sold it for $$480,000$ in $2023.$ There was $$96,541$ of accumulated straight$-$line depreciation on the apartment building. Assuming that Noor is in the $33\%$ tax bracket, how much of the gain is taxed at $25\%?$

Multiple Choice

$$ $$0$

$$96,541$

$$120,000$

$$216,541$