Casey transfers property with a tax basis of $3,860 and a fair market value of $6,900 to a corporation in exchange for stock with a fair market value of $5,200 and $410 in cash in a transaction that qualifies for deferral under section 351. The corporation assumed a liability of $1,290 on the property transferred. Casey also incurred selling expenses of $441. What is the amount realized by Casey in the exchange?