A company exchanged land with an appraised value of $50,000 and an original cost of $20,000 for machinery with a fair value of $55,000. Assuming that the transaction has commercial substance, what is the gain on the exchange? Answer to the nearest dollar.
original_cost = 20000
appraised_value = 50000
fair_value = 50000
gain = appraised_value - original_cost
round(gain)