This year, Sigma Incorporated generated $635,000 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 Marketable securities Production equipment Business realty: Land Building "Through date of sale. Required: Initial Basis Depreciation* $ 163,200 Sale Price $ 0 $ 57,000 108,800 87,040 37,750 186,000 273,000 81,900 207,000 279,000 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 $170,400 rather than $57,000.