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 Basis of Old Asset			Boot Given			Fair Market Value of New Asset			Boot Received
a.	$75,000			$0			$84,000			$3,000
b.	14,000			6,000			12,000			0
c.	82,000			17,000			77,000			7,000
d.	1,000			0			8,000			0
e.	160,000			0			175,000			13,000
f.	21,000			0			17,000			0

	Adjusted Basis of Old Asset			Gain/Loss	Realized	Recognized	Postponed	New Basis
a.	$75,000				$fill in the blank 2	$fill in the blank 3	$fill in the blank 4	$fill in the blank 5
b.	$14,000				$fill in the blank 7	$fill in the blank 8	$fill in the blank 9	$fill in the blank 10
c.	$82,000				$fill in the blank 12	$fill in the blank 13	$fill in the blank 14	$fill in the blank 15
d.	$1,000				$fill in the blank 17	$fill in the blank 18	$fill in the blank 19	$fill in the blank 20
e.	$160,000				$fill in the blank 22	$fill in the blank 23	$fill in the blank 24	$fill in the blank 25
f.	$21,000				$fill in the blank 27	$fill in the blank 28	$fill in the blank 29	$fill in the blank 30