Please help me answer these questions

QUESTION 23 Taxpayer sells a building, land, and equipment for $2 million. The building had basis of $500,000 and depreciation deductions of $50,000. The land had basis of $250,000. The equipment had basis of $300,000 and depreciation deductions of $250,000 What amount of gain is recaptured as ordinary income? $250,000 $200,000 $300,000 $50,000 ho QUESTION 24 Which of these is not an allowable deduction for the calculation of gross margin under the Texas Franchise Tax? Compensation Domestic Gross Production Cost of Goods Sold (COGS) $1.0 million flat deduction