samoset inherits a home on july 1, 2022, that had a basis in the hands of the decedent at death of $180,000 and a fair market value of $345,000 at the date of the decedent's death. samoset decides to sell an old principal residence, owned and occupied for nine years, with an adjusted basis of $95,000, and move into the inherited home. on september 16, 2022, samoset sells the old residence for $490,000. samoset incurs selling expenses and legal fees of $34,000. samoset adds a pool, deck, pool house, and recreation room to the inherited home at a cost of $85,000. these additions are completed and paid for on november 1, 2022. what is the recognized gain on the sale of the old principal residence and the basis in the inherited home?