sells a passive activity with an adjusted basis of $$45,000$ for $$105,000.$ Suspended losses attributable to this property total $$45,000.$ The total gain and axable gain are:

$$60,000$ total gain; $$105,000$ taxable gain.

$$10,000$ total gain; $$15,000$ taxable gain.

$60,000$ total gain; $$15,000$ taxable gain.

$60,000$ total gain; $$0$ taxable gain.