10. Mia owns an apartment building held for investment purposes. The apartment building is worth $500,000, although it is subject to a mortgage of $100,000. Mia's basis in the apartment building is $380,000. Mia exchanges the apartment building for an office building. The office building has an FMV of $350,000. Mia receives $50,000 cash in addition to receiving the office building, and the other party assumes the apartment building mortgage. What is Mia's recognized gain on this exchange? Show work