Susanne transferred a building (adjusted basis of $200,000 and fair market value of $310,000) to Zerec Corporation. In return, Susanne received 80% of Zerec Corporation's stock (worth $180,000) and an automobile (fair market value of $50,000). In addition, there is an outstanding mortgage of $210,000, held for 5 years, on the building that Zerec Corporation assumed. With respect to this transaction, what is Susanne's recognized gain?