In a $1031 like-kind exchange, Rafael exchanges a business building that originally cost $289,200,0 on the date of the exchange, the building given up has an adjusted basis of $115,680 and a fair market value of $159,060. Rafael pays $23,859 and recelves a building with a fair market value of $182,919. Compute the following. If an amount is zero, enter "0", a. Rafael's realized gain on the exchange is $ b. Rafael's recognized 51031 gain is $ c. Rafael's unrecaptured $1250 gain of \$ is