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 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 $141,000