3. Susan exchanges her vacation home in the countryside worth $200,000 (and subject to a liability of $20,000) with Rose in exchange for an industrial loft in the city worth $180,000. Rose assumes the liability. At the time of the exchange, Susan's basis in the vacation home is $150,000. What is Susan's Amount Realized? a. $20,000 b. $150,000 c. $180,000 d. $200,000 4. In the above Question (3), what is Susan's Gain Realized? a. $20,000 b. $50,000 c. $70,000 d. $150,000