Bart purchased an office building for $630,000. This year he sells the building for $950,000. Over the year, he replaced the windows and doors at a cost of $60,000, repainted the exterior (repainting is considered maintenance) at a cost of $15,000, and installed an elevator at a cost of $90,000. Bart took straight line depreciation on the building for 20 years for a total of $400,000. 

What is Bart's basis in the building at the time of the sale?

A) $380,000

B) $290,000

C) $230,000

D) $630,000

What is Bart's realized gain?

A) $410,000

B) $320,000

C) $950,000

D) $570,000

What is Bart's recognized gain?

A) $320,000

B) $950,000

C) $410,000

D) $570,000