This year, Sigma Incorporated generated $621,750 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 $ 164,800 106,400 Accumulated Depreciation $ 0 85,120 Sale Price $ 67,500 54,750 Marketable securities Production equipment Business realty: Land Building 166,500 225,000 0 67,500 193,000 235,000 *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 $182,400 rather than $67,500. Complete this question by entering your answers in the tabs below. Required A Required B 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. Taxable income Complete this question by entering your answers in the tabs below. Required A Required B Recompute taxable income assuming that Sigma sold the securities for $182,400 rather than $67,500. Taxable income