Leslie exchanges all her Absolute Corporation stock (acquired August 1, 2018) for $338,000 of Supplement Corporation voting common stock pursuant to Absolute's merger into Supplement. Immediately after the stock-for-stock exchange Leslie owns 26% of Supplement's 2,600 outstanding shares of stock. Leslie's adjusted basis in the Absolute stock is $170,000 before the merger. Requirement a. What are the amount and character of Leslie's recognized gain or loss? (For entries with a $0 balance, make sure to enter a 0.) Amount Leslie will recognize =