Anoffice building with an adjusted basis of $320,000 was destroyed by fire on December 3 of the current year.

Anoffice building with an adjusted basis of $320,000 was destroyed by fire on December 3 of the current year. On January 21 of the subsequent year the owner received $450,000 from the insurance compnay. A replacement building was purchases on March 15 for $410,000. What is the Code Sec. 1033 recognized gain?