Bramble Corp. traded machinery with a book value of $955760 and a fair value of $919000. It received in exchange from Cullumber Company a machine with a fair value of $1010900. Bramble also paid cash of $101090 in the exchange. Cullumber's machine has a book value of $955760. What amount of gain or loss should Bramble recognize on the exchange (assuming lack of commercial substance)? A $ -0- B $36760 loss C $101090 gain D $3676 loss