On January 1, 2013, Stephanie Bridges acquired depreciable real property for $50,000. She used straight-line depreciation to compute the asset's cost recovery. The asset was sold for $96,000 on January 3,2022 , when its adjusted basis was $38,000. a. What are the amount and nature of the gain if the real property was residential? There is a of $ , of which \$ X is treated as