Problem 9-29 (Algorithmic) (LO. 5) Brutus Corporation transferred inventory (basis of $35, fair market value of $105) and machinery used in a U.S. factory (adjusted basis of $175, fair market value of $263) to MapleLeaf, a newly formed corporation in Canada, in exchange for all of MapleLeaf's stock. Brutus previously deducted $105 of depreciation related to the machinery on its U.S. tax return. How much gain, if any, must Brutus recognize on the transfers of the property to MapleLeaf? On the transfer of inventory: $ On the transfer of machinery: $