can you explain number 11 please

Problem #11 Samantha exchanges a parcel of land used in her business with Phyllis for another parcel of land. The basis of Samantha's old land is $25,000, FMV is $33,000, and she gives Phyllis cash of $7,000. Phyllis's basis in her land is $35,000 and its FMV is $40,000. What is Samantha's adjusted basis in the new land she receives