Hardin Company received $60,000 in cash and a used computer with a fair value of $180,000 from Page Corporation for Hardin Company's existing computer having a fair value of $240,000 and un undepreciated cost of list $225,000 recorded on its books. The transaction has no commercial hat substance. How much gain should Hardin recognize on this exchange, and at what amount should the acquired computer be recorded, respectively?