Durler Company traded machinery with a book value of $540,000 and a fair value of $900,000. It received in exchange from Hoyle Companya machine with a fair value of $810,000 and cash of $90,000. Hoyle's machine has a book value of $855,000. What amount of gain should Durler recognize on the exchange?

Select one:

a. $ -0

b. $36,000

c. $90,000

d. $360,000