Jesse sold an apartment building for $$600,000.$ His basis in the building was $$360,000$ subject to $$30,000$ of depreciation recapture. Jesse received $$150,000$ in the year of sale, the buyer assumed Jesse$$s mortgage payable of $$240,000,$ and the buyer gave Jesse an $8\%($the current Federal rate$)$ note of $$210,000$ due in five years. The interest on the note was payable each June $30$ beginning in the year following the year of the sale. Jesse incurred $$30,000$ of selling expenses which he paid for in the year of sale. Compute Jesse$$s installment sales gain that should be reported in the year of sale.