(a) On January 1, 2020, Sheridan Corporation sold a building that cost $260,630 and that had accumulated depreciation of $106,630 on the date of sale. Sheridan received as consideration a $250,630 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 12%. 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 $