Moran owns a building he bought during year $0$ for $$201,000.$ He sold the building in year $6.$ During the time he held the building, he depreciated it by $$38,750.$

What are the amount and character of the gain or loss Moran will recognize on the sale in each of the following alternative situations? $($Loss amounts should be indicated by a minus sign. Enter NA if a situation is not applicable. Leave no answer blank. Enter zero if applicable.$)$

b$.$ Moran received $$226,000.$