Durler Company traded machinery with a book value of $1 80 000 and a fair value of $1,800,000. I received in exchange from 0 le Company a machine ir value of S 620 O Ho ha e s machine a abook value of $1,710,000. What amount of gain should Durler recognize on the exchange (assuming lack of commercial substance)? Select one a$90,000 . $720,000 . $180,000 d, $ -0