Bonita Industries traded machinery with a book value of $1110200 and a fair value of $1820000. It received in exchange from Carla Vista Co. a machine with a fair value of $1638000 and cash of $182000. Carla Vista's machine has a book value of $1703520. What amount of gain should Bonita recognize on the exchange (assuming lack of commercial substance)? O $182000 0 $ -0- O $70980 O $709800