$.$ For the last five years, Mr$.$ and Mrs$.$

Cockrell rented their furnished basement to local college students. When determining

their taxable income each year, they deducted a portion of the utilities, property taxes,

interest, and depreciation based on the fact that $15\%$ of the house is used for rental

purposes. The original basis of the property is $$100,000,$ and depreciation of $$4,000$

has been allowed on the rental portion of the property. During the current year, Mr$.$ and

Mrs$.$ Cockrell sell the house for $$300,000.$ No selling expenses or fixing$-$up expenses are

incurred. Determine:

a$.$ realized gain on the sale.

b$.$ recognized gain on the sale.