On January 1, 2019, The Rusty Moose Corporation sold a building that cost $300,000 and that had accumulated depreciation of $115,000 on the date of sale. The Rusty Moose received as consideration a $325,000 non-interest-bearing note due on January 1, 2023. 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, 2019, was 6%. At what amount should the gain from the sale of the building be reported