On January 1, 2014, Fishbone Corporation sold a building that cost $256,000and that had accumulated depreciation of $110,000on the date of sale. Fishbone received as consideration a $245,200non-interest-bearing note due on January 1, 2017. 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, 2014, was9%. At what amount should the gain from the sale of the building be reported?(Round factor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 458,581.)