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 $19,000,000. UPick Fruit Corp, liquidated, and in the process, after the corporation paid all of its debts, it distributed to Strawberry the following assets: - $38 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 $57,000,000 and the fair market value at date of distribution was $190,000,000 ). How much gain (loss) does Strawberry recognize due to these transactions? $133,000,000 $152,000,000 $209,000,000 $171,000,000