Christina owns a dress shop. During the past year, Christina sold some assets to upgrade her facility. She sold racks and shelving units for $500 cash. In addition to the cash the buyer gave two mannequins worth a total of $300 to Christina. The racks and shelving units had an original cost of $2,500 and had accumulated depreciation for tax purposes of 1,800. Christina's amount realized on the sale is $ and the adjusted basis in the assets sold is producing a realized of $