Shimmer Incorporated is a calendar-year-end, accrual-method corporation. This year, it sells the following long-term assets: Asset Sales Price Cost Accumulated Depreciation Building $ 756,000 $ 735,000 $ 33,000 Sparkle Corporation stock 228,000 282,000 n/a Shimmer does not sell any other assets during the year, and its taxable income before these transactions is $823,000. What are Shimmer's taxable income and tax liability for the year