You are getting ready to sell a rental property that you have owned for $15$ years. The property is under contract to be sold for $$401,000$ and you originally purchased the the property for $$236,000.$ The value of the land at the time of purchase was estimated as $$45,000.$Your tax rate on depreciation recapture is $25\%,$ your capital gains tax rate is $20\%,$ and your income tax rate is $35\%.$ You depreciated the property based on a life of $27\mathrm{.}5$ years.What is your tax liability associated with selling the property?