Zhang incorporated her sole proprietorship by transferring inventory, a building, and land to the corporation in return for 100 percent of the corporation's stock. The property transferred to the corporation had the following fair market values and adjusted bases: Adjusted Basis Building Land Total FMV Inventory $ 88,00 $ 44,0ee 660,0e0 1,012,00e 440,00 1,320,eee $1,884,000 $1,768, eee The corporation also assumed a mortgage of $100,000 attached to the building and land. The fair market value of the corporation's stock received in the exchange was $1,660,000. The transaction met the requirements to be tax- deferred under 351 (Negative amounts should be indicated by a minus sign. Leave no answer blank. Enter zero if applicable.) Assume the corporation assumed a mortgage of $1,860,000 attached to the building and land. Assume the fair market value of the building is now $1,100,000 and the fair market value of the land is $2,332,000. The fair market value of the stock remains $1,660,000. e. How much, if any, gain or loss does Zhang recognize on the exchange assuming the revised facts