Blossom Company traded machinery with a book value of $ 565000 and a fair value of $ 985000. It received in exchange from Sunland Company a machine with a fair value of $ 886500 and cash of $ 98500. Sunland's machine has a book value of $ 935750, What amount of gain should Blossom recognize on the exchange (assuming lack of commercial substance)? O$-0- O $ 98500 O $ 42000 O $420000