(C) Brennan is going to sell a building that has an original cost of $100,000, book value of $60,000. In exchange, Brennan receives $5,000 cash and a non-interest-bearing note of $100,000 due in 5 years. The market rate of the note is 8%. What is the gain or loss on the sale? N= |= PMT = FV = PV = Work Answer 3 points. Prepare the journal entry Brennan would make for the sale of the building (accounts and amounts)