I find another case, it was done another way

capital gain: this part is the same:

your net sales price of $500,000 and subtracting your adjusted tax basis of $290,920 (which is original cost, $400,000, minus accumulated depreciation, $109,080). The result is your $209,080 capital gain. At the 15 percent tax rate, your long-term capital gain tax liability is $31,362.

but that tax calc is different:

1. recap: 109K x 25%=27270

2. tax for long term capital gain is: 209k-109k=100k 100kX20%=20000

so total is 47270. is stead of 77031.

I think the last one is correct.