Aichelle exchanges land in Illinois with a FMV of $100,000 and an adjusted basis of $60,000 for land in Indiana with a FMV of $80,000 and $20,000 cash. Both parcels f land will be used in Michelle's trade or business. What is Michelle's basis in her newly acquired land? Vote: Enter a whole number only. Do not enter a \$ sign or a comma. Enter answer here