Crane Company traded machinery with a book value of $738300 and a fair value of $690000. It received in exchange from Wildhorse Co. a machine with a fair value of $829000. Crane also paid cash of $82900 in the exchange. Wildhorse's machine has a book value of $738300. What amount of gain or loss should Crane recognize on the exchange (assuming lack of commercial substance)? $48300 loss $82900 gain $4830 loss $-0