On December $31,2022,$ Wuycik engaged in another exchange of buildings, this one with ZZZ Co$.$ The following information pertains to the building each company owned immediately before the exchange:

Wuycik Co$.$ ZZZ Co$.$

Building cost $$198,000$ $$283,000$

Accumulated depreciation $52,250126,845$

Fair value $226,400193,572$

In addition, Wuycik received $$32,828$ cash from ZZZ$.$ Assume this exchange of buildings lacks commercial substance.