could you please answer question #10-11

Problem #10 Damian is age 77. He paid $600,000 for a single life annuity contract that will pay him $72,000 per year for life. The tax-free amount of the first $72,000 payment is? 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