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A machine cost $1056000, has annual depreciation of $176000, and has accumulated depreciation of $836000 on December 31, 2020. On April 1, 2021, when the machine has a fair value of $242000, it is exchanged for a machine with a fair value of $1188000 and the proper amount of cash is paid. The exchange had commercial substance. The gain to be recorded on the exchange is $66000 $44000 $132000 $0