Marigold Corp. received $135000 in cash and a used computer with a fair value of $303000 from Ivanhoe Company for Marigold Corp's existing computer having a fair value of $438000 and an undepreciated cost of $407400 recorded on its books. The transaction has no commercial substance. How much gain should Marigold recognize on this exchange and at what amount should the acquired computer be recorded, respectively? O $135000 and $407400 $0 and $272400 $30600 and $303000 O $1508 and $183108