Can you help me with this with explanation? IRC$1031$ Problem: A owns some investment real estate with an adjusted basis of $$300,000,$ worth $$400,000,$ and is subject to a nonrecourse mortgage of $$150,000.$

$($a$)$ Discuss the results to A and B if A transfers A$\text{'}$s property to B in exchange for B$\text{'}$s investment real estate worth $$300,000$ subject to a nonrecourse mortgage of $$50,000$ and B$\text{'}$s adjusted basis is $$100,000.$

$($b$)$ Discuss the results to A and B if$,$ instead, A transfers A$\text{'}$s property to B in exchange for B$\text{'}$s investment real estate worth $$200,000$ with an adjusted basis of $$100,000$ along with $$50,000$ cash.

$($c$)$ Discuss the results to A and B under the facts of $($a$)$ assuming A$\text{'}$s investment real estate subject to the liability is worth only $$450,000$ and A transfers $$50,000$ of cash in addition to A$\text{'}$s investment real estate to B in exchange for B$\text{'}$s investment real estate which has an adjusted basis of $$100,000$ and is worth $$400,000$ and is subject to a nonrecourse mortgage of $$150,000.$