Bramble Corp. traded machinery with a book value of $$1014600$ and a fair value of $$1780000.$ It received in exchange from Blossom

Company a machine with a fair value of $$1602000$ and cash of $$17800.$ Blossom's machine has a book value of $$1682100.$ What

amount of gain should Bramble recognize on the exchange $($assume the transaction lacks commercial substance$)?$

$$-0-$

$$178000$

$$76540$

$$765400$