Elliot Mess exchanged a 12 -unit apartment complex with Alfred Cappy for a 100 -space mini-warehouse property. Elliot was also required to pay cash of $200,000. The transaction is summarized as follows: Apartments: Determine the following for Elliot and Alfred, respectively: Elliot Mess exchanged a 12 -unit apartment complex with Alfred Cappy for a 100 -space mini-warehouse property. Elliot was also required to pay cash of $200,000. The transaction is summarized as follows: Apartments: Determine the following for Elliot and Alfred, respectively