On January $1,2025,$ Martinez Corporation sold a building that cost $$273,840$ and that had accumulated depreciation of $$109,280$ on the date of sale. Martinez received as consideration a $$263,840$ non$-$interest$-$bearing note due on January $1,2028.$ There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January $1,2025,$ was $9\%.$ At what amount should the gain from the sale of the building be reported? $($Round factor values to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places, e$.$g$.458,581.)$

The amount of gain should be reported $