Cullumber Company traded machinery with a book value of $560000 and a fair value of $990000. It received in exchange from Bramble Corp. a machine with a fair value of $891000 and cash of $99000. Bramble's machine has a book value of $940500. What amount of gain should Cullumber recognize on the exchange (assuming lack of commercial substance)? $43000 O $99000 O $430000 $-0