On January 1, 2020, Stellar Corporation sold a building that cost $263,240 and that had accumulated depreciation of $101,140 on the date of sale. Stellar received as consideration a $253,240 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, 2020, was 11%. At what amount should the gain from the sale of the building be reported