a (a) * Your answer is incorrect. On January 1, 2020, Ayayai Corporation sold a building that cost $271,010 and that had accumulated depreciation of $101.000 on the date of sale. Ayayai received as consideration a $261,010 non-interest-bearing note due on January 1, 2023. There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January 1, 2020, was 8%. At what amount should the gain from the sale of the building be reported? (Round factor values to 5 decimal places, eg. 1.25124 and final answer to decimal places, e.g. 458,581) The amount of gain should be reported 31538