Thuy realizes a $33,000 gain on the sale.  The rental house is Section 1250 property but there is no depreciation recapture because MACRS uses straight-line depreciation.  However, the $22,000 in depreciation is characterized as unrecaptured Section 1250 gain, leaving an $11,000 long-term capital gain on the sale:

Amount realized                                                            $  86,000

Adjusted basis – ($75,000 – $22,000)                       (53,000)

Realized gain                                                                 $  33,000

Section 1250 recapture                                                          -0-

Unrecaptured Section 1250 gain                                       22,000

Long-term capital gain                                                  $  11,000