Bill exchanges unimproved land with a $53,000 basis and marketable securities with a $13,000 basis for an eight-unit apartment building having a $153,000 FMV. The land and marketable securities are held by Wayne as investments, and the apartment building is held as an investment. The marketable securities have a $28,000 FMV. What is his realized gain, recognized gain, and the basis for the apartment building? Show your calculations.