Tanner, who is single, purchased a house on April 15, 1998 for $215,000. During the time Tanner owned the house, he installed a swimming pool at a cost of $21,000 and replaced the deck at a cost of $18,000. On August 5, 2011, Tanner sold the house for $570,000. Tanner paid a sales commission of $30,000 and legal fees of $800 connected with the sale of the house. What is Tanner's recognized gain on the sale of the house? a) $0 b) $35,200 c) $250,000 d) $285,200