Ryan transferred land with a fair market value of [MathJax fullWidth='false' \$500,000 ]] to a controlled corporation. The land had an adjusted basis of [{MathJax fullWidth='false' $200,000 ]]. In exchange for the land, Ryan received stock worth [{MathJax fullWidth=false' \$320,000, \$80,000 }] in cash, and property with a fair market value of T{MathJax fullWidth="false" $100,000) and an adjusted basis of [{MathJax fullWidth='false $10.000 1. How much gain does Dyan have to recognize