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A property is sold for $5,500,000. The mortgage balance at the time of sale is $4,000,000. The property was purchased 5 years ago for $5,000,000. Depreciation allowances of $181,818.18 have been taken each year. The capital gains tax rate is 28%. 26. What is the seller's adjusted basis? 27. What is the taxable capital gain on the property? 28. What is the after-tax cash flow on the sale? 29. The minimum lenders typically require for a Debt Coverage Ratio is: (A) 0.8 (B) 1.0 (C) 1.2 (D) 1.5 30. A lender requires a 1.20 debt coverage ratio as a minimum. If the net operating income of a property is $45,000, what annual amount of debt service would provide the required debt coverage ratio? A property is sold for $5,500,000. The mortgage balance at the time of sale is $4,000,000. The property was purchased 5 years ago for $5,000,000. Depreciation allowances of $181,818.18 have been taken each year. The capital gains tax rate is 28%. 26. What is the seller's adjusted basis? 27. What is the taxable capital gain on the property? 28. What is the after-tax cash flow on the sale? 29. The minimum lenders typically require for a Debt Coverage Ratio is: (A) 0.8 (B) 1.0 (C) 1.2 (D) 1.5 30. A lender requires a 1.20 debt coverage ratio as a minimum. If the net operating income of a property is $45,000, what annual amount of debt service would provide the required debt coverage ratio