solve correctly please

On January 1,2025, Marigold Corporation sold a building that cost $259,090 and that had accumulated depreciation of $102,230 on the date of sale. Marigold received as consideration a $249,090 non-interest-bearing note due on January 1,2028 . There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January 1, 2025, was 9%. At what amount should the gain from the sale of the building be reported? (Round factor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g, 458,581.) The amount of gain should be reported $ Marigold Corporation purchased a special tractor on December 31,2025 . The purchase agreement stipulated that Marigold should pay $18,140 at the time of purchase and $4,540 at the end of each of the next 8 years. The tractor should be recorded on December 31,2025 , at what amount, assuming an appropriate interest rate of 12% ? (Round factor values to 5 decimal places e.g. 1.25124 and final answer to 0 decimal places, e.g. 458,581. Cost of tractor to be recorded $