5. Kristi had a business building destroyed in an earthquake. The old building was purchased for $250,000 and $80,000 of depreciation deductions had been taken. Her insurance proceeds were $550,000. Although much larger and nicer than her old building, Kristi found qualified replacement property which she acquired 13 months later for $620,000. What is the amount of Kristi's realized gain and recognized gain and the basis in her new property