William sold Section 1245 property for $26,000 in 2022. The property cost $40,000 when it was purchased 5 years ago. The depreciation claimed on the property was $22,000.

If an amount is zero, enter "0".

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a. Calculate the adjusted basis of the property.


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b. Calculate the realized gain on the sale.


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c. Calculate the amount of ordinary income under Section 1245.


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d. Calculate the Section 1231 gain.