This year, Sigma, Incorporated generated $639,000 income from its routine business operations. In addition, the corporation sold the following assets, all of which were held for more than 12 months: Marketable securities Production equipment Business realty: Land Building. "Through date of sale. Required: Initial Basis $ 183,600 132,500 Accumulated Depreciation $ 0 106,000 Sale Price $ 64,250 36,550 228,000 218,000 232,500 65,400 225,000 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 $190,500 rather than $64,250.