Rayburn Corporation has a building that it 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. What are the amount and character of the gain or loss Rayburn 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. c. Rayburn receives $700,000