This year, Sigma, Incorporated generated $\backslash (\backslash$$ $621,750\backslash )$ income from its routine business operations. In addition, the corporation sold the following assets, all of which were held for more than $12$ months:

$*$Through date of sale.

Required:

a$.$ Compute Sigma's taxable income assuming that it used the straight$-$line method to calculate depreciation on the building and has no nonrecaptured Section $1231$ losses.

b$.$ Recompute taxable income assuming that Sigma sold the securities for $\backslash (\backslash$$ $182,400\backslash )$ rather than $\backslash (\backslash$$ $67,500\backslash ).$

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Required B

Compute Sigma's taxable income assuming that it used the straight$-$line method to calculate depreciation on the building and has no nonrecaptured Section $1231$ losses.