Our C-Corp purchased some rental property fifteen years ago, in California. We never took Depreciation. We paid $200k for the property. We have about $50k in capital improvements. We have negligible amounts of Carry Forward Losses. -- We want to sell it now for about $600k. Costs of sale will be about $50k. Assuming, therefore, a Capital Gain of +/- $300k, what would be the Tax Rate (as a percentage) and what would be the dollar amount of taxes owed?