Intermediate Accounting

On January 1, 2020, Splish Corporation sold a building that cost $264,650and that had accumulated depreciation of $103,290on the date of sale. Splish received as consideration a $254,650non-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, was9%. At what amount should the gain from the sale of the building be reported?