Martha McDonald purchased an office building in 1998 for \(\$ 630,000\). In 2018 , she sells the building for \(\$ 950,000\). Over the years, she had replaced the windows and doors at a cost of \(\$ 60,000\), repainted the exterior at a cost of \(\$ 15,000\), and installed an elevator at a cost of \(\$ 90,000\). Martha had taken straight line depreciation on the building for 20 years, for a total of \(\$ 400,000\).

a. What is Martha's basis in the building at the time of the sale?

b. What is her realized gain?

c. What is her recognized gain?