Compute sigmas taxable income assuming that it used the straight-line method to calculate depreciation on the building and has no nonrecaptured Section 1231 losses.

This year, Sigma Incorporated generated $630,750 income from its routine business operations. In addition, the corporation sold the ollowing assets, all of which were held for more than 12 months: 'Through date of sale. Required: 0. Compute Sigma's taxable income assuming that it used the straight-line method to calculate depreciation on the building and has no nonrecaptured Section 1231 losses