Shawn transferred an apartment building held for investment to Marlena in exchange for an office building. The apartment building was subjected to a liability of $100,000 which Marlena assumed for legitimate business purposes. The apartment building had a FMV of $500,000 and and adjusted basis of $380,000. The office building had an adjusted basis of $200,000, and a FMV of $350,000. Shawn received $50,000 cash in addition to receiving the office building. What is Shawn's recognized gain or loss?