Down Lo Corporation owns equipment which cost $79,000 and has a $51,000 adjusted basis. Down Lo exchanges the equipment in June of 2023 tor other equipment (\$59,000 FMV) and marketable securites (\$39,000 FMV) Beyd the requitement. Begin by determining the (a.) realized gain, (b.) recognized gain, (c.) gain troated as ordinary income, and (d.) gah treated as Sec. 1231 gain. (Complete all input folds Enter a "0" for any zero balances.)