Diego transfers real estate with an adjusted basis of $$384,400$ and fair market value of $$538,160$ to a newly formed corporation in exchange for $100\%$ of the stock. The corporation assumes the liability on the transferred real estate in the amount of $$457,436.$

Determine Diego's recognized gain on the transfer and the basis for his stock.

If amount is zero, enter $"0".$

Diego has a recognized gain on the transfer of $ and a basis of $ for his stock.