On January 1, 2017, Pina Corporation sold a building that cost $258,210 and that had accumulated
depreciation of $105,500 on the date of sale. Pina received as consideration a $248,210 non-interest-bearing note due on January 1, 2020. 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, 2017, was 9%. At what amount should the gain from the sale of the building be reported?