On January $1,2025,$ Stellar Corporation sold a building that cost $$261,490$ and that had accumulated depreciation of

$$102,790$ on the date of sale. Stellar received as consideration a $$251,490$ 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

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