Coronado Industries traded machinery with a book value of $743650 and a fair value of $695000. It received in exchange from Sandhill Co. a machine with a fair value of $798000. Coronado also paid cash of $79800 in the exchange. Sandhill's machine has a book value of - $743650. What amount of gain or loss should Coronado recognize on the exchange (assuming lack of commercial substance? $.0 $79800 gain $48650 loss $4865 loss