In a qualifying reorganization, Currant Corp. exchanges $700,000 of its own stock and $50,000 ($35,000 basis) of Pear Corp. stock for all of the assets of Raisin Corp., which have a value of $900,000 and a basis of $600,000. Raisin Corp. retains the stock in Pear Corp., which is a party unrelated to the reorganization. What amount of gain or loss will Raisin Corp. recognize as a result of this reorganization?