Ranudo Corporation generated $$324,600$ of income from ordinary business operations. It also sold several assets during the year. Compute Ranudos taxable income under each of the following alternative assumptions about the tax consequences of the asset sales

a$)$ Ranudo recognized a $$6,500$ capital loss and a $$4,700$ net Section $1231$ gain.

b$)$ Ranudo recognized $$4,000$ of depreciation recapture, a $$2,000$ Section $1231$ gain, and a $$4,200$ Section $1231$ loss.