On January 1, 2025, Culver Corporation sold a building that cost $259,320 and that had accumulated depreciation of $102.520 on the date of sale. Culver received as consideration a $249.320 non-interest-bearing note due on January 1,2028 . Therewas 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 1,2025, was 9%. At what amount should the gain from the sale of the building be reported? (Round foctor volues to 5 decimal ploces, eg. 1.25124 and final answer to 0 decimal places, eg. 458,581.) The amount of gain should be reported