In 2009, Lessor leases real estate to Lessee for 10 years. Lessee pays $600,000 for a building on the leased

In 2009, Lessor leases real estate to Lessee for 10 years. Lessee pays $600,000 for a building on the leased premises. The building has a fair value of $450,000.00 when the lease expires. Under the terms of the lease, upon expiration of the lease, Lessor takes possession and ownership of the real estate and the building built by Lessee. The building is not rent compensation to the Lessor. The lease expires in 2019. How much, if any, income does Lessor recognize in 2019?