This year, Sigma Inc. generated $670,500 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 Depr. Sale Price Basis 128,400102,720 33,000 209,250 0 81,250 Marketable securities Production equipment Business realty: $162,800$ 0 219,000 82,800 271,000 Land Building 276,000 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 no nonrecaptured Section 1231 losses. b. Recompute taxable income assuming that Sigma sold the securities for $176,400 rather than $81,250