Determine the realized, recognized, and postponed gain or loss, as well as the new basis for each of the following qualified like-kind exchanges: If an amount is zero, enter "0". Adjusted Fair Market Basis of Boot Value Boot Old Asset Given of New Asset Received a. $25,000 $0 $30,000 $9,000 b. 9,000 1,000 6,000 0 C. 72,000 18,000 55,000 8,000 d. 13,000 0 19,000 0 e. 45,000 0 57,000 12,000 f. 120,000 0 95,000 0 Adjusted Basis of Old Gain/Loss Realized Recognized Postponed New Basis Asset a. $25,000 Gain b. $9,000 Loss C. $72,000 Loss d. $13,000 Gain e. $45,000 Gain f. $120,000 Loss