Required information IThe following information applies to the questions displayed below] following information applies to the questions displayed below.] Russell Corporation sold a parcel of land valued at $465,000. Its basis in the land was $353,400. For the land, Russell received $57,000 in cash in year 0 and a note providing that Russell will receive $214,000 in year 1 and $194,000 in year 2 from the buyer. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) a. What is Russell's realized gain on the transaction? Realized gain