Coronado Industries received $114000 in cash and a used computer with a fair value of $336000 from Wildhorse Co. for Coronado Industries's existing computer having a fair value of $450000 and an undepreciated cost of $417300 recorded on its books. The transaction has no commercial substance. How much gain should Coronado recognize on this exchange, and at what amount should the acquired computer be recorded, respectively?

a) $32700 and $336000

b) $0 and $303300

c) $114000 and $417300

d) $1591 and $203791