Tammy, who is single, sells her personal residence (adjusted basis of $130,000) for $290,000. She has owned and lived in the residence for 3 years. Her selling expenses are $18,000. Three weeks prior to the sale, Tammy paid a carpenter and a painter $1,000 to make some repairs and paint the two bathrooms. Her recognized gain is:

$142,000. $0. $141,000. $139,000. None of the above