In a 1031 like-kind exchange, Rafael exchanges a business building that originally cost $282,000. On the date of the exchange, the building given up has an adjusted basis of $112,800 and a fair market value of $155,100. Rafael pays $23,265 and receives a building with a fair market value of $178,365. Compute the following. If an amount is zero, enter "0". a. Rafael's realized gain on the exchange is $ 42,300 b. Rafael's recognized 1031 gain is $ 0 c. Rafael's unrecaptured 1250 gain of $ is carried over to the replacement property