In the current year, MickMick, TaraTara, and SeanSean form AirAir Corporation. MickMick contributes land (a capital asset) having a $45 comma 00045,000 FMV purchased as an investment four years ago for $ 15 comma 500$15,500 in exchange for 4545 shares of AirAir stock. TaraTara contributes machinery (Sec. 1231 property) purchased four years ago and used in her business in exchange for 4545 shares of AirAir stock. Immediately before the exchange, the machinery had a $ 85 comma 000$85,000 adjusted basis and a 45 comma 00045,000 FMV. SeanSean contributes services worth $ 30 comma 000$30,000 in exchange for 3030 shares of AirAir stock.

What is the amount of MickMick's realized amount and recognized gain or loss?