$1-$n January $1,2025,$ Splish Corporation sold a building that cost $$263,240$ and that had accumulated depreciation of $$101,140$ on the date of sale. Splish received as consideration a $$253,240$ non$-$interest$-$bearing note due on January $1,2028.$ 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 $1,2025,$ was $9\%.$ At what amount should the gain from the sale of the building be reported? $($Round factor values to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places, e$.$g$.458,581.)$

The amount of gain should be reported