Determine the realized, recognized, and postponed gain or loss and the new basis for each of the following like-kind exchanges:

(a) Adjusted Basis of Old Machine: $7,000; Boot Given: $0; Fair Market Value of New Asset: $12,000; Boot Received: $4,000

(b) Adjusted Basis of Old Machine: $14,000; Boot Given: $2,000; Fair Market Value of New Asset: $15,000; Boot Received: $0

(c) Adjusted Basis of Old Machine: $3,000; Boot Given: $7,000; Fair Market Value of New Asset: $8,000; Boot Received: $500

(d) Adjusted Basis of Old Machine: $15,000; Boot Given: $0; Fair Market Value of New Asset: $29,000; Boot Received: $0

(e) Adjusted Basis of Old Machine: $10,000; Boot Given: $0; Fair Market Value of New Asset: $11,000; Boot Received: $1,000

(f) Adjusted Basis of Old Machine: $17,000; Boot Given: $0; Fair Market Value of New Asset: $14,000; Boot Received: $0