Adam and Ben traded parcels of land (both used in their respective business, i.e. like-kind). Adam's land A had an adjusted basis of $40,000 and FMV of $95,000. Ben's land B had an adjusted basis of $26,000 and FMV of $85,000. To make the trade equal, Ben also contributed $10,000 of cash to Adam. What is Adam's realized gain and recognized gain? What is Adam's basis in the land received?