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Heron Company purchases commercial realty on November 13,2003, for $650,000. Straight-line depreciation of $287,492 is daimed before the property is sold on February 22, 2021, for $850,000. What are the tax consequences of the sale of realty if Heron is (a) a C corporation and (b) a sole proprietorship? a. If Heron is a C corporation, what is the amount of each type of gain recognized? If an amount is zero, enter "0". Round your answers to the nearest dollar. b. If Heron is a sole proprictorship, what is the amount of each type of gain recognized