4.Mr. Smith owns property with a basis of $210,000, and an outstanding 2018 Mr. Smith sells his property to Mr. Jones for: a. $250,000 cash b. A building with a FMV of $300.000. This building has an outstanding mortgage o S70,000, which Mr. Smith assumes. rtgage of c. Mr. Jones purchases the property subject to Mr. Smith's mortgage. d. Mr. Smith pays a sales commission of $20,000. Determine: (A)Mr. Smith's amount realized. (B) Mr. Jones's basis in the property received