Concord Corporation traded machinery with a book value of $$1177300$ and a fair value of $$1930000.$ It received in exchange from Ivanhoe Company a machine with a fair value of $$1737000$ and cash of $$193000.$ Ivanhoe's machine has a book value of $$1823850.$ What amount of gain should Concord recognize on the exchange $($assume the transaction lacks commercial substance$)?$

$$752700$

$$-0-$

$$75270$

$$193000$