Question - On January 1, 2014, Fishbone Corporation sold a building that cost $256,000 and that had accumulated depreciation of $110,000 on the date of sale. Fishbone received as consideration a $245,200 non-interest-bearing note due on January 1, 2017. There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January 1, 2014, was 9%. At what amount should the gain from the sale of the building be reported?