82. Shontelle owns an apartment house that has an adjusted basis of $760,000 but is subject to a mortgage of $192,000. She transfers the apartment house to Dave and receives from him $120,000 in cash and an office building with a fair market value of $780,000 at the time of the exchange. Dave assumes the $192,000 mortgage in the apartment house. a. What is Shontelles realized gain or loss? b. What her recognized gain or loss? c. what is the basis of the newly acquired office building?