Brutus Corporation transferred inventory $($basis of $$10,$ fair market value of $$30)$ and machinery used in a U$.$S$.$ factory $($adjusted basis of $$50,$ fair msrket value of $$75)$ to MapleLeaf, a newly formed corporation in Canada, in exchange for all of MapleLeaf's stock. Brutus previously deducted $$30$ of depreciation related to the machinery on its U$.$S$.$ tax return.

How much gain, if any, must Brutus recognize on the transfers of the property to MapleLeaf?