Mars Corporation merges into Jupiter Corporation by exchanging all of its assets for 300,000 shares of Jupiter stock valued at $5 per share and $200,000 cash as part of a qualified reorganization. Wanda, the sole shareholder of Mars, surrenders her Mars stock (basis $800,000) and receives all of the Jupiter stock transferred to Mars plus the $200,000 cash. How does Wanda treat this transaction for tax purposes?