Donald and Mike decided to liquidate USA, Inc. Immediately before the liquidation, USA had the following tax accounting balance sheet. Adjusted basis FMV Appreciation/(Decline in Value) Cash $1,400,000 $1,400,000 Building 200,000 800,000 600,000 Land 500,000 200,000 (300,000) Total $2,100,000 $2,400,000 $300,000 Under the terms of the agreement, Donald will receive the building in exchange for his 1/3 interest in USA. Mike will receive the cash and land in exchange for his 2/3 interest in USA. What amount of total gain or loss, if any, does USA recognize in the complete liquidation? (Please enter a gain as positive number and a loss as a negative number)