This year, Sigma Inc. generated $666,000 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 Marketable securities Production equipment Business realty BasisDepr. Sale Price 154,400 $ 115,200 92,160 0 $ 69,000 43,250 230,350 213,000 63,900 233,000 0 238,500 Land Building Through date of sale. a. Compute Sigma's taxable income assuming that it used the straight-line method to calculate depreciation on the building and has nrecaptured Section 1231 losses. no no b. Recompute taxable income assuming that Sigma sold the securities for $161,500 rather than $69,000