LO$\mathrm{.}1$LO$\mathrm{.}1$State and explain the computation of realized gain or loss on property dispositions. Anne sold her home for $$290,000$ in $2019.$ Selling expenses were $$17,400.$ She purchased it in $2013$ for $$200,000.$ During the

period of ownership, Anne did the following.

Deducted $$50,500$ office$-$in$-$home expenses, which included $$4,500$ in depreciation. $($Refer to text Section $9-6$a$).$

Deducted a casualty loss in $2015$ 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.($Refer to text Section $7-3.)$

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. $($Refer

to text Section $10-1$b$.)$

What is Anne$$s realized gain?