Debbie Davis and Elizabeth Engels exchanged like-kind business buildings. Debbie had an adjusted basis of $120,000 in her property (fair market value is $150,000). Elizabeth's property had an adjusted basis of $90,000 and a fair market value of $105,000, and Elizabeth gave Debbie $45,000 in cash. Determine Debbie's and Elizabeth's realized gain or loss, and the basis in their new property