Anne sold her home for $290,000 in 2022. Selling expenses were $17,400. She purchased it in 2016 for $200,000. 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 in 2018 for residential trees destroyed by a hurricane (her county was declared a Federal disaster area). The total loss was $19,000 (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 $7,000 and added sidewalks for $8,000.

• Installed an elevator for medical reasons. The total cost was $20,000, and Anne deducted $13,000 as medical expenses. 

What is Anne’s realized gain?