Can someone please show me how to solve these tax-problems. Thank you.

D Question 9 6 pts Elvera Easton traded in copying equipment with an adjusted basis of $10,000 for other copying equipment valued at $6,000. She also received $2,500 in cash, and her mortgage of $3,000 on the traded equipment was wiped out. What is her recognized gain on this exchange, if any? O $0 $1,500 $2,500 $4,000 Question 10 6 pts Roberto purchases a building and the underlying land for $900,000. Assuming that the FMV of the building on the date of purchase was $800,000 and the FMV of the land on the date of purchase was $400,000, how much basis must be allocated to the building? $600,000 O $800,000 O $900,000 O None of these