U$-$Pick Fruit Corp., a C Corporation, was formed many years ago as a $$you pick$$ farm where customers can pick various types of fruits fresh from the source. Strawberry owned $500$ out of $1,000$ shares of common stock of U$-$Pick Fruit Corp. Her basis in the stock was $$9,000,000.$ U$-$Pick Fruit Corp. liquidated, and in the process, after the corporation paid all of its debts, it distributed to Strawberry the following assets:

$$18$ million in cash, and

Berryacre, a parcel of real estate previously used in its trade or business $($U$-$Pick Fruit$$s adjusted basis in Berryacre was $$27,000,000$ and the fair market value at date of distribution was $$90,000,000).$

How much gain $($loss$)$ does U$-$Pick Fruit Corp. recognize due to these transactions?

Group of answer choices

$$81,000,000$

$$63,000,000$

$$72,000,000$

$$99,000,000$