Otis bought a 2-unit apartment building in July 2007 for $330,000 and sold it for $400,000 on December 20, 2014. At the time of sale there was $83,493 of accumulated straight-line depreciation on the apartment building. Assuming Otis is in the 33% tax bracket, how much of the gain will be taxed at 25% A)$0. B)$70,000. C)$83,493. D)$153,493.