This year, Sigma, Incorporated generated $681,750 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 Accumulated Depreciation* Sale Price Marketable securities $ 166,800 $ 0 $ 66,250 Production equipment 114,000 91,200 52,750 Business realty: Land 195,000 0 221,750 Building 242,000 72,600 239,000 *Through date of sale. Required: Compute Sigmas taxable income assuming that it used the straight-line method to calculate depreciation on the building and has no nonrecaptured Section 1231 losses. Recompute taxable income assuming that Sigma sold the securities for $174,800 rather than $66,250