On January $1,2025,$ Novak Corporation sold a building that cost $$270,060$ and that had accumulated

depreciation of $$107,240$ on the date of sale. Novak received as consideration a $$260,060$ 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