Nirvana Company traded in a automatic pressing machine for a manual pressing machine owned by Dodson Company. These machines have similar future cash flows. Nirvana's old machine cost $237396 and had a net book value of $176797. The old machine had a fair value of $187315. They received $30000 boot in the deal. What is the amount of gain or loss from this transaction? If you calculate a loss, use a minus sign, i.e. -8000. If you determine the gain or loss can't be recognized, enter zero. Round any percentages used to two decimal places, i.e. 56.78%.

Correct answer : 1684.54

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