Anne sold her home for 290,000 in 2010. Selling expenses were $17,400. She had purchased it in 2003 for $290,000. During the period of ownership. Anne had done the following:

1) Deducted $50,500 office-in-home expenses, which included $4500 in depreciation.

2) Deducted casualty loss in 2006 for residential trees destroyed by a hurricane. the total loss was $19000(after the $100 floor and the 10% of AGI floor), and Annes insurance company reimbursed her for $13,500

3) Paid street paving assessment of $7000 and added sidewalks for $8000

4) Installed an elevator for medical reasons. the total cost was $20000 and anne deducted $13000 as medical expenses

what is annes realized gain?