Answer each of these unrelated questions. Click here to view factor tables. (a) On January 1, 2025, Buffalo Corporation sold a building that cost $258.210 and that had accumulated depreciation of $105,500 on the date of sale, Buffalo received as consideration a $248,210 non-interest-bearing note due on January 1.2028. 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 1,2025, was 99. At what amount should the gain from the sale of the building be reported? (Round factor values to 5 decimal places, es, 1.25124 and final answer to 0 decimal places, es, 458,581. The amount of gain should be reported