Ally owned a restaurant in Key West, Florida that was destroyed by a hurricane. The restaurant had an adjusted basis of $578,000 when the hurricane hit. Ally had insurance coverage on the restaurant and received a check for only $500,000 because Ally was underinsured. She purchased a new restaurant four months after receiving the insurance check for $800,000. Assume Ally wants to minimize gain if possible. What is Ally's realized and recognized gain/loss? (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Ally's is \$ Ally's is \$