This year, Sigma Incorporated generated $633,000 income from its routine business operations. In addition, the corporation sold the following assets, all of which were held for more than 12 months: Accumulated Initial Basis Depreciation* $ 183,200 $ 108,400 86,720 Sale Price $ 85,250 35,500 Marketable securities Production equipment Business realty: Land Building 222,750 287,000 0 86, 100 233,250 298,000 *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 $186,400 rather than $85,250. 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 $ 726,680 Required A Required B Recompute taxable income assuming that Sigma sold the securities for $186,400 rather than $85,250. Taxable income $ 757,620