Taxpayer, Inc. (a C corporation) bought a building several years ago to use as a warehouse in its business. It paid $20,000 in cash and assumed a $180,000 debt from the seller in connection with the purchase. Over the years, Taxpayer (properly) deducted $30,000 in straight line depreciation from the date the property was purchased through the date of sale. Taxpayer sold the warehouse in the current year. The buyer paid Taxpayer $50,000 in cash, took the property subject to the $180,000 debt, and also provided moving services to Taxpayer worth $7,000.What portion of Taxpayer, Inc.s recognized gain or loss on the sale of the warehouse will be ordinary?