On January 1 2020, Concord Corporate sold a building that cost $238210 and that had accumulated depreciation of $105500 on the date of sale. Concord received as consideration a $248210 non-interest bearing note due on Jan. 1 2023. 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 jan 1st 2020 was 8%. At what amount should the gain of sale from the building be reported?