Tanner, Who Is Single, Purchased a House on April 15

Multiple Choice

Tanner, who is single, purchased a house on April 15, 2001 for $215,000. During the time Tanner owned the house, he installed a swimming pool at a cost of $21,000 and replaced the deck at a cost of $18,000. On August 5, 2015, Tanner sold the house for $570,000. Tanner paid a sales commission of $30,000 and legal fees of $800 connected with the sale of the house. What is Tanner's recognized gain on the sale of the house?

A) $0.
B) $35,200.
C) $250,000.
D) $285,200.