In 2020, Elsa sold a building for $350,000 cash and a car. The car had a fair market value on the date of sale of $25,000. Elsa originally purchased the building for $700,000 and had taken $280,000 of depreciation on the building through the date of sale. The buyer also assumed Elsas mortgage balance of $80,000. What is Elsas realized gain or loss on the sale?