Company B and Firm W exchanged the following business real estate: Blackacre $($exchanged by B$)$Whiteacre $($exchanged by W$)$FMV$ $444,000$$ $557,000$Mortgage$(111,000)(224,000)$Equity$ $333,000$$ $333,000$Required:If Bs adjusted basis in Blackacre was $$266,400,$ compute Bs realized gain, recognized gain, and basis in Whiteacre.If W$\text{'}$s adjusted basis in Whiteacre was $$111,400,$ compute Ws realized gain, recognized gain, and basis in Blackacre.