At What Amount Should The Gain From The Sale Of The Building 548175

On January 1, 2014, Fishbone Corporation sold a building that cost $258,600 and that had accumulated depreciation of $102,300 on the date of sale. Fishbone received as consideration a $247,700 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 10%. At what amount should the gain from the sale of the building be reported?