Robert has owned a vacant lot that he held for investment purposes in Nebraska for six years that he exchanges for an apartment building in the current year. The vacant lot has an adjusted basis of $544,500 and a fair market value of $795,500. The apartment building has an adjusted basis to the owner of $381,800 and a fair market value of $744,500. Robert also receives cash of $51.000 in exchange for his land. (a) What is Robert's realized gain/loss? (Enter loss using either a negative sign preceding the number eg. -45 or porentheses eg. (45))