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How do I find the realized gain (loss), recognized gain (loss), and basis of land received? for each one please FMV of FMV of Basis

How do I find the realized gain (loss), recognized gain (loss), and basis of land received? for each one please image text in transcribed
FMV of FMV of Basis of Land Exchanged Boot Received Land Received $ 90,000 $ 0 $ 100,000 10,000 29,000 85,000 95,000 13,000 105,000 25,000 40,000 20,000 40,000 20,000 25,000

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