A sole proprietor's building used in her business was destroyed in a fire. Her basis in the building was $175,000 and its FMV (fair market value) was $210,000. She received $200,000 in proceeds from her insurance provider. In the same year, she reinvested the insurance proceeds into the purchase of a business building costing $190,000. 

Assuming the proper federal election is made under Section 1033, what would  be the gain she will  recognize?