This year, Sigma Inc. generated $639,000 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 Basis $ 183,600 $ 132,500 . Sale Depr. * Price 0 $ 64,250 106,000 36,550 Marketable securities Production equipment Business realty: Land Building 228,000 218,000 0 65,400 232,500 225,000 *Through date of sale. Required: a. Compute Sigma's taxable income assuming that it used the straight-line method to calculate depreciation on the building and has no nonrecaptured Section 1231 losses. b. Recompute taxable income assuming that Sigma sold the securities for $190,500 rather than $64,250