Troy $($single$)$ purchased a home in Hopkinton, Massachusetts, on January $1,2007,$ for $$200,000.$ He sold the home on January $1,2023,$ for $$225,800.$ How much gain must Troy recognize on his home sale in each of the following alternative situations?

Note: Leave no answer blank. Enter zero if applicable.

Problem $14-44$ Part b $($Algo$)$

b$.$ Troy lived in the home as his principal residence from January $1,2007,$ through December $31,2018.$ He rented out the home from January $1,2019,$ through the date of the sale. Assume accumulated depreciation on the home at the time of sale was $$2,300.$