Alexa has owned a property for a few years. In November 2013, when the value of Alexa's assets is greater than her liabilities, the property's Adjusted Basis is $200,000 and is encumbered by an outstanding recourse loan of $550,000. She sells the property for the FMV of $300,000. What amount of her gain (if any) is considered debt relief and taxed as Ordinary Income?