This year, Sigma, Incorporated generated $612,000 income from its routine business operations. In addition, the corporation sold the following assets, all of which were held for more than 12 months:

	Intial Basis	Accumulated Depreciation*	Sale Price
Marketable Securities	$144,000	$0	$64,000
Production Equipment	$93,000	$76,000	$30,000
Bus Realty: Land	$165,000	$0	$180,000
Bus Realty: Building	$200,000	$58,300	$210,000

*Through date of sale.

Required:

A. Compute Sigmas 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 $150,000 rather than $64,000.