Moran owns a building he bought during year 0 for $200,000. He sold the building in year 6.During the time he held the building he depreciated it by $54,500.

What is 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.)

a.Moran received $185,000.