Calculate total costs on purchase: $1,020,000 (purchase price) + $25,400 (BSD) + $51,000 (ABSD) = $1,096,400. Calculate net selling price: $1,250,000 (selling price) - $25,000 (agent commission) = $1,225,000. Net profit: $1,225,000 - $1,096,400 = $128,600.