On January $21,2022,$ Lorie sold a residential rental condominium that she had purchased and put into service in March $2018.$ Her gain on the sale was $$10,000$ and the depreciation allowed or allowable was $$15,635.$ Lorie didn't sell any other residential real property in this year. What is the amount and nature of the gain or loss?

$$15,635$ gain taxed at a maximum of $25\%.$

$$15,635$ gain taxed at a maximum of $15\%.$

$$10,000$ gain taxed at a maximum of $25\%.$

$$10,000$ gain taxed at a maximum of $15\%.$