A taxpayer is trading in an automobile used solely for business purposes for another automobile to be used in his business. The automobile originally cost $35,000 and he has taken $18,000 in depreciation. The old automobie is currently worth $20,000 and the new automobile the taxpayer wants in exchange is only worth $17,500. The other party also agrees to assume a liability from the taxpayer secured by the old aulo of $2, 500 . What is the taxpayer's Amount realized, Recognized gain or loss, and the basis in the new automobile recelved