Tawana purchased real property in 2009 at a cost of $200,000. In 2011, she is experiencing cash-flow

Question:

Tawana purchased real property in 2009 at a cost of $200,000. In 2011, she is experiencing cash-flow problems and sells the property for $220,000. The adjusted basis of the property is $185,000.
Identify the tax issue(s) posed by the facts presented. Determine the possible tax consequences of each issue that you identify.