On January 1, 2020, Sarasota Corporation sold a building that cost $264,650 and that had accumulated depreciation of $103,290 on the date of sale. Sarasota received as consideration a $254,650 non-interest-bearing note due on January 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 January 1, 2020, was 15%. Awhat amount should the gain from the sale of the building be reported? (Round factor values to 5 decimal places, eg. 1.25124 and (hal answer to decimal places, es. 458,581.) The amount of gain should be reported