single purchases a principle residence after 2008 for a cost of $200,000. prior to occupying the residence, single rents the residence for one year, taking $10,000 of depreciation on it. single then occupies it as a principal residence and after owning it for 5 years, sells it for 400,000.

a) what tax consequences to Single on the sale?

b) what tax consequences in a), above, if Single sold the residence for $600,000?

c) what tax consequences in a), above, if Single initially occupied the residence for 4 years and then rented it in the 5th year?