Sterling, Inc., a 501(c)(3) organization, has been leasing a building to Clint, Inc., a taxable entity, for 15 years. The lease terminates in the current tax year. Sterlings adjusted basis for the building is $225,000. It sells the building to the Development Partnership, a taxable entity, for $440,000. Selling expenses are $26,400.

Calculate the effect of the sale on Sterlings UBTI.