On January 1, 2020, Swifty Corporation sold a building that cost $264,650 and that had accumulated depreciation of $103,290 on the date of sale. Swifty 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%. 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 :

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