Please help with the multiple choice question; I have posted a lot of questions and need help with being done correctly and thank you so much!!!!!!!!!!!!!!!!!!!!!!!!!!!!

Which of these taxpayers filed their depreciation adjustment correctly?

Hector. He failed to claim depreciation on his rental last year. He filed an amended 2020 return to claim the missed refund.

Wanda. She claimed $3,250 rental unit depreciation on her 2020 return, but the correct depreciation was $3,100. Wanda claimed $150 less depreciation than allowed on the 2021 return to balance the numbers.

Konstantin. He owns a 4-unit apartment building. In 2016, he underclaimed depreciation on the property. Since the tax year is closed, he added the difference that he should have claimed on his 2021 Form 4562.

Tamara. She failed to claim depreciation on her rental last year. She filed Form 3115 with her 2021 return to recover the missed depreciation.

Aleesia purchased a rental property in April 2017. Her basis for depreciation was $210,000. She has no adjustments to her basis. After preparing her own taxes for five years, she went to a paid preparer for her 2021 return. The preparer realized Aleesia had not claimed depreciation any of the previous years. She was allowed to claim $5,409 for 2016, and $7,636 each year for 2017, 2018, 2019, 2020, and 2021. How much catch-up depreciation can Aleesia claim on her 2021 Form 3115?

$22,908

$28,317

$35,953

$43,589

Ibrahim purchased a house in 2019 and rented it out the entire time he owned it. His adjusted basis in the property before depreciation is $274,500 ($41,500 attributable to land). In 2021, Ibrahim sold the property for $320,000 with $7,500 in deductible expenses. The total depreciation claimable was $17,093. What is Ibrahim's taxable gain on the disposition of the building?

$14,087

$49,405

$55,773

$96,593

Aurora and Jennifer are married and file jointly. On June 1, 2019, they bought a duplex together. They lived on one side and rented the other half the entire time they owned the duplex. The total purchase price was $225,000 with $22,500 of that being the land value. The units are the exact same size. In June 2021, they sold the entire duplex for $280,000 ($28,000 for the land) and moved to a new town for Jennifer's work. Their allowable depreciation on the rental was $13,039. There were total deductible expenses of $2,000 on the sale. What is their taxable gain on the duplex?

$31,113

$31,213

$45,213

$62,427