The answer in the bod is not correct. Please help me.

4. . Tara owns a house that she has been living in for eight years. She purchased the house for

$200,000 and the FMV today is $ 160,000. She is moving into herfriends house and has decided to convert her residence to rental property. Assume 20% of thepropertys value is allocated to land.

Requirement

a. What is the basis of the house for depreciation? is $ 128,000

b. Requirement b. If she claims depreciation of $12,800 and sells the property six years later for $310,000 (20% allocated toland), determine the gain on the sale of the building and gain on the sale of the land.

		House	Land
Amount realized		$248,000	$62,000
Less:	Adjusted basis	(147,200)	(40,000)
Realized gain (loss)		$100,800	$22,000

Requirement c. How much of the gain is due to depreciation?