Attached are questions for income tax. Please help

Glen owns a building that is used in business. The building is worth $200,000, but is subject to a mortgage of $40,000. Glen's basis in the building is $120,000. Glen exchanges the building for investment land worth $150,000 plus $10,000 cash. In addition, the other party assumes the mortgage which will be held for investment. Glen must recognize a gain of? A corporation sold a warehouse during the current year. The straight-line depreciation method was used. Information about the building is presented below: Date acquired 1984 Cost $800,000 Accumulated Depreciation - Straight-line 620,000 Selling Price 890,000 How much gain should the corporation report as section 1231 gain? John has $55,000 net earnings from a sole proprietorship. John is also employed part-time by a major corporation and is paid $25,000. John's self-employment tax (rounded) for 2015 is In the fall of 2015, James went back to school to earn a master of accountancy degree. He incurred $7,000 of qualified educational expenses and his modified AGI for the year was $40,000. His Lifetime Learning Credit is