Moran owns a building he bought during year $0$ for $$195,000.$ He sold the building in year $6.$ During the time he held the building, he depreciated it by $$52,250.$

What are the amount and character of the gain or loss Moran will recognize on the sale in each of the following alternative situations?

Note: Loss amounts should be indicated by a minus sign. Enter NA if a situation is not applicable. Leave no answers blank. Enter zero if applicable.

c$.$ Moran received $$131,500.$

$\backslash$table$[[$Description$,$Amount$],[$Total Gain or $($Loss$)$ Recognized,$],[$NA$,],[$Remaining $$1231$ gain or $($loss$),]]$