Marigold Corp. traded machinery with a book value of $921900 and a fair value of $878000. It received in exchange from Ivanhoe Company a machine with a fair value of $1000920. Marigold also paid cash of $100092 in the exchange. Ivanhoes machine has a book value of $921900. What amount of gain or loss should Marigold recognize on the exchange (assuming lack of commercial substance)?