Swifty Corporation owned $35500$ shares of Crane Corporation. These shares were purchased in $2022$ for $$319500.$ On November $15,2026,$ Swifty declared a property dividend of one share of Crane for every ten shares of Swifty held by a stockholder. On that date, when the market price of Crane was $$29$ per share, there were $319500$ shares of Swifty outstanding. What gain and net reduction in retained earnings would result from this property dividend?

$\backslash$table$[[$Gain$,\backslash$table$[[$Net Reduction in$],[$Retained Earnings$]]],[$$$639000,$$$287550$