Rayburn corporation has a building that is bought during year 0 for $850,000. it sold the building in year 5. During the time it held the building, Rayburn depreciated it by $100,000.

a.) what is the 1231 gain or loss that will be recognized on the sale if Rayburn corporation receives $835000

b.) what is the 1231 gain or loss that will be recognized on the sale if Rayburn corporation receives $890,000