third time posting , still no correct answer. please help !

Appreciation Cash Receivables Building Land FMV $ 14,500 18,800 102,500 260,250 $396,050 Adjusted Basis $ 14,500 18,800 51,250 86,750 $171,300 51,250 173,500 $224,750 Total Payables Mortgage* Total $ 19,100 159,000 $178, 100 $ 19,100 159,000 $178, 100 * The mortgage is attached to the building and land. Ernesto was asking for $445,700 for the company. His tax basis in the BLI stock was $142,000. Included in the sales price was an unrecognized customer list valued at $147,000. The unallocated portion of the purchase price ($80,750) will be recorded as goodwill. (Negative amounts should be indicated by a minus sign.) b. What amount of gain or loss does Ernesto recognize if the transaction is structured as a direct asset sale to Amy and Brian, and BLI distributes the after-tax proceeds [computed in part (a)] to Ernesto in liquidation of his stock? (Round intermediate calculations and final answer to the nearest whole dollar amount.) Gain or loss recognized