In year 0, Javens, Inc. sold machinery with a fair market value of $450,000 to Chris. The machinery's original basis was $317,000 and Javens's accumulated depreciation on the machinery was $50,000, so its adfusted basis to Javens was $267,000. Chris paid Javens $40,000 immediately (in year 0 ) and provided a note to Javens indicating that Chris would pay Javens $68,333 a yoar for six years beginning in year 1 . What is the amount of the gain that Javens will recognize in year D(ordinary and 51231 gain)