Alien transferred 3 assets to a newly formed corporation in exchange for 100 shares of voting common stock plus cash

Alien transferred 3 assets to a newly formed corporation in exchange for 100 shares of voting common stock plus cash. The assets transferred were as follows:

Asset I real estate held for 2 years, FMV $44,000, adjusting basis of $80,000.

Asset Il real estate held for 6 months, FMV $66.000, adjusting basis of $40,000.
Asset Il depreciable property ( 1245) FMV $110.000, adjusted basis of $50.000

Cash received $20.000

Stock received: 100 shares of voting common, FMV = $200,000

What is the total gain recognized by Allen on the exchange?