I'm not sure if the a like -kind exchange is correct

The drop downs are: yeso (for the first one)

a regular sale/like kind exchange

Exercise 13-35 (Algorithmic) (LO. 6) In June 2020, Sue exchanges a sport-utility vehicle (adjusted basis of $131,200; fair market value of $164,000) for cash of $24,600 and a pickup truck (fair market value of $139,400). Both vehicles are for business use. Sue believes that her basis for the truck is $139,400. Is Sue correct? Why or why not? As part of your response, compute Sue's realized gain or loss and recognized gain or loss, if any) on the exchange. Therefore the basis of the new property is She must treat the transaction as a like-kind exchange and Sue has a gain recognized gain of $