Nirvana Company traded in a automatic pressing machine for a manual pressing machine owned by Dodson Company. These machines have similar future cash flows. Nirvana's old machine cost $256535 and had a net book value of $180045. The old machine had a fair value of $191900. They received $30000 boot in the deal.

What is the amount of gain or loss from this transaction?

Answer is 1853.31, having trouble figuring it out.

update: figured it out