This year, Sigma, Incorporated generated $650,250 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* Sale Price Marketable securities Production equipment Business realty: Land Building *Through date of sale. $ 181,200 103,200 176,250 203,000 $ 0 82,560 $ 69,250 43,550 0 60,900 209,750 229,500 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 $194,000 rather than $69,250.