Accounting Help with Value Questions?

On January 1, 2010, Fishbone Corporation sold a building that cost $253,100 and that had accumulated depreciation of $104,400 on the date of sale. Fishbone received as consideration a $243,000 noninterest-bearing note due on January 1, 2013. 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, 2010, was 9%. At what amount should the gain from the sale of the building be reported?