Moran owns a building he bought during year 0 for $179,000. He sold the building in year 6. During the time he held the building he depreciated it by $47,000. 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 $161,000.

Description	Amount
Total Gain/(Loss) Recognized	$
	$
Remaining 1231 gain (loss)	$