Problem 5. Question 8. On January 1, 20X1, Enterprises, Inc., donated an old manufacturing site to a not-for-profit institution. Information on the donation appears below. T Land Building Cost 763,000 1,363,000 Accumulated depreciation 0 (430,000) Fair value 1,003,000 851,000 8) What is the gain or loss) recognized as a results of this transaction? If it is a loss, put your answer in brackets