Sale of a Personal Residence $($LO $4\mathrm{.}6)$

Oscar, a single taxpayer, sells his residence of the last $10$ years in January of $2022$ for $$190,000.$ Oscar's basis in the residence is $$45,000,$ and his selling expenses are $$11,000.$ If Oscar does not buy a new residence, what is the taxable gain on the sale of his residence?