Question 8 of 10. Aurora and Jennifer are married and file jointly. On June 1, 2019, they bought a duplex together. They lived on one side and rented the other half the entire time they owned the duplex. The total purchase price was $225,000 with $22,500 of that being the land value. The units are the exact same size. In June 2021, they sold the entire duplex for $280,000 ($28,000 for the land) and moved to a new town for Jennifer's work. Their allowable depreciation on the rental was $13,039. There were total deductible expenses of $2,000 on the sale. What is their taxable gain on the duplex? $31,113 $31,213 $45,213 $62,427