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NEW YORK CITY — Bank of America has provided a $123 million loan for the refinancing of 767 Third Avenue, a 40-story office tower in Manhattan. Designed by FXFowle, the building spans 310,000 square feet and features an amenity center with games, a movie screen, lounge with TVs and a boardroom. James Millon, Tom Traynor and P.J. Finley of CBRE arranged the debt. The borrower was Sage Realty, the leasing and management division of the William Kaufman Organization. A portion of the proceeds will be used to fund capital improvements and leasing costs.