This year, Sigma Inc. generated $627,000 income from its routine business operations. In addition, the corporation sold the following assets, all of which were held for more than 12 months. Initial Acc. Basis Depr. * Sale Price $ 153,400 $ 0 $ 72,750 121,600 97,280 35,250 Marketable securities Production equipment Business realty: Land Building 68,750 255,000 0 500 190,000 211,000 *Through date of sale. b. Recompute taxable income assuming that Sigma sold the securities for $159,500 rather than $72,750