lily tucker (single) owns and operates a bike shop as a sole proprietorship. in 2022, she sells the following long-term assets used in her business: asset sales price cost accumulated depreciation building $ 230,000 $ 200,000 $ 52,000 equipment 80,000 148,000 23,000 lily's taxable income before these transactions is $190,500. what are lily's taxable income and tax liability for the year? use tax rate