On January 1, 2017, Manatee Corporation sold a warehouse that cost $411,000 and that had accumulated depreciation of $163,000 on the date of sale. Manatee received as consideration a $400,000 non-interest-bearing note due on January 1, 2021. 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, 2017, was 8%. At what amount should the gain from the sale of the building be reported