Problem $1[10$ Points$]$

At the beginning of $2023,$ a company $($which is a partnership with $4$ equal partners$)$ had a building on its books at $$192,000,$ the accumulated depreciation was $$14,400.$ The building was sold on November $1,2023.$ Assuming the building is depreciated over $40$ years and the individuals are subject to an ordinary tax rate of $28\%,$ how much tax would each individual be subject to on the sale of the building if the building was sold for $$600,000?$