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 $$14,000,000.$ U$-$Pick Fruit Corp. liquidated, and in the process, after the corporation paid all of its debts, it distributed to Strawberry the following assets:

$$28$ 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 $$42,000,000$ and the fair market value at date of distribution was $$140,000,000.$

How much gain $($loss$)$ does Strawberry recognize due to these transactions?

$$98,000,000$

$$126,000,000$

$$112,000,000$

$$154,000,000$