Problem:
Anne sold her home for $260,000 in 2008. Selling expenses were $15K. She had purchased it in 2001 for $190K. During the period of ownership, Anne had done the following:
Deducted $50,500 office-in-home expenses, which included $4,500 in depreciation.
Deducted a casualty loss for residential trees destroyed by a hurricane. The total loss was $19K (after the $100 floor and the 10%-of-AGI floor), and Anne's insurance company reimbursed her for $13,500.
Paid street paving assessment of $7K and added sidewalks for $11k.
Installed an elevator for medial reasons. The total cost was $20K, and Anne deducted $12K as medical expenses.
What is Ann'e realized gain?