Company B and Firm W exchanged the following business real estate: Blackacre Whiteacre (exchanged by B) (exchanged by W) FMV $ 497, eee $ 549,000 Mortgage (124,250) (176,250) Equity $ 372,750 $ 372,750 Required: a. If B's adjusted basis In Blackacre was $298,200, compute B's realized gain, recognized gain, and basis In Whiteacre. b. If W's adjusted basis In Whiteacre was $109,800, compute W's realized gain, recognized gain, and basis In Blackacre