Bramble Corp. traded machinery with a book value of $974160 and a fair value of $902000. It received in exchange from Blossom Company a machine with a fair value of $1001220. Bramble also paid cash of $100122 in the exchange. Blossom's machine has a book value of $974160. What amount of gain or loss should Bramble recognize on the exchange (assuming lack of commercial substance)? O $100122 gain O $7216 loss O $72160 loss O $-0