Mina is a self-employed consultant. For the past five years,…

Minа is а self-emplоyed cоnsultаnt. Fоr the past five years, she has used an extra bedroom (15% of the house) in her home as a qualifying home office and deducted $9,000 of depreciation expense. This year she sells the house for $740,000. The house cost $500,000. Mina is single. She will recognize gain on the sale of the house of