Please help!!

Moran owns a building he bought during year 0 for $212,000. He sold the building in year 6. During the time he held the building, he depreciated it by $32,250.

What are the amount and character of the gain or loss Moran will recognize on the sale in each of the following alternative situations?

Note: Loss amounts should be indicated by a minus sign. Enter NA if a situation is not applicable. Leave no answer blank. Enter zero if applicable.

a. Moran received $239,000.

b. Moran received $224,000.

c. Moran received $169,500.