Amount Of Ordinary Income To Be Reported From The Sale 546684

A C corporation acquired a machine for $100,000 and placed it in service on August 15, 2007. The corporation elected S corporation status at the beginning of 2011. On February 13, 2012, the property was sold for $40,000, payable in four yearly installments of $10,000 plus interest. What is the amount of ordinary income to be reported from the sale?