On January 1, 2017,AyayaiCorporation sold a building that cost $258,210and that had accumulated depreciation of $105,500on the date of sale.Ayayaireceived as consideration a $248,210non-interest-bearing note due on January 1, 2020. 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, 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.)

The amount of gain should be reported