31. Sheila Sprinkle transferred a business building with a fair market value of $500,000 and an adjusted basis of $250,000 for business property worth $400,000 and $100,000 cash. a. What is Sheila's recognized and realized gain on the transaction and the basis in the new property? What is the answer to (a) if Sheila's adjusted basis in her old property was $450,000? What is the answer to (a) if Sheila's adjusted basis in her old property was $550,000? b. c