On June 5, 2022, Brown, Inc., a calendar year taxpayer, receives cash of $803,000 from the county upon condemnation of its warehouse building (adjusted basis of $562,100 and fair market value of $803,000). Complete the statements below regarding what must Brown do to qualify for 1033 postponement if the adjusted basis was instead $963,600.Therefore, Brown has a realized loss of $ of which $ is recognized.