Concord Corporation traded machinery with a book value of $1106400 and a fair value of $1844000. It received in exchange from Pharoah Companyamachine with a value of $1620000 and cash of $180000. Pharoah's machine has a book value of $1765800. What amount of gain should Concord recognise on the change assuming lack of commercial substance)? $180000 $73760 os.o $737600