Rich sold his home this year, and is preparing his income tax return. He sold the house for $650,000. It was purchased for $250,000 20 years ago (after he was married to Mary Jane), and they have used it as their principal residence ever since. Rich ran a business from home, using one room regularly and exclusively for business purposes. Over the 20 year holding period, Rich had claimed $15,000 of the depreciation deduction on the home office. What portion of the gain, if any, will be subject to income tax?

	a.	$0
	b.	$15,000.
	c.	$400,000.
	d.	$385,000.