On January 1, 2020, Sky song Corporation sold a building that cost $274,530and that had accumulated depreciation of $105,600on the date of sale. Sky song received as consideration a $264,530non-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, was15%. At what amount should the gain from the sale of the building be reported?