(a) On January 1, 2020, Martinez Corporation sold a building that cost $274,530 and that had accumulated depreciation of $ 105,600 on the date of sale. Martinez received as consideration a $264,530 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 15%. At what amount should the gain from the sale of the building be reported? (Round factor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 458,581.) $ The amount of gain should be reported