Karen owned a restaurant in Key West, Florida that was destroyed by a hurricane. The restaurant had an adjusted basis of $576,000 when the hurricane hit. Karen had insurance coverage on the restaurant and received a check for only $517,000 because Karen was underinsured. She purchased a new restaurant four months after receiving the insurance check for $814,500. Assume Karen wants to minimize gain if possible. What is Karen's realized and recognized gain/loss? (Enter loss using either a negative sign preceding the number eg.-45 or parentheses e.g. (45).)