Moran owns a building he bought during year 0 for $186,000. He sold the building in year 6. During the time he held the building, he depreciated it by $48,500.

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.)

description	amount
total gain/(loss) recognized
remaining 1231 gain (loss)

b. Moran received $193,000.

description	amount
total gain/(loss) recognized
remaining 1231 gain (loss)

c. Moran received $132,000.

description	amount
total gain/(loss) recognized
remaining 1231 gain (loss)