Frank a single person age 52 sold his home this year for $202,000. He had lived in the house for 10 years. He signed a contract on March 4 to sell his home and closed the sale on May 3rd. He incurred the following costs Selling expenses of $12,000, Replaced and paid for a broken window on March 2nd $200. Basis of old home before repairs and improvements is $150,000. Based on thesefacts, what is the amount of his recognized gain?