This year, Sigma, Incorporated generated $$662,250$ income from its routine business operations. In addition, the corporation sold the following assets, all of which were held for more than $12$ months: Initial Accumulated Basis DepreciationSale Price $ $149,60075,000103,60082,88041,750$ Marketable securities Production equipment Business realty : Land Building $237,000270,00081,000247,250210,500$ 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.