Spencer is a single individual with a marginal tax rate of $35\%$ who used a warehouse in his sole proprietorship. He purchased the warehouse several years ago for $$200,000,$ and has claimed $$50,000$ of MACRS $($straight line$)$ depreciation on the warehouse through $2024.$ In October $2024,$ Spencer sold the warehouse for $$300,000.$ This is Spencer$$s only Section $1231$ or capital transaction in $2024,$ and he has no Section $1231$lookback losses$$ from prior years. Compute Spencer$$s additional tax due as a result of this sale.