Moran owns a building he bought during year 0 for $190,000. He sold the building in year 6. During the time he held the building, he depreciated it by $32,500.

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.)

a. Moran received $175,000.

b. Moran received $228,000.

c. Moran received $156,000.