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In a like - kind exchange, Greyland exchanged investment - use real property ( FMV $ 2 1 0 , 0 0 0 , adjusted

In a like-kind exchange, Greyland exchanged investment-use real property (FMV $210,000, adjusted basis $190,000) for a smaller piece of investment-use property (FMV $200,000) plus $10,000. They will report a $10,000 gain on the exchange. What is their basis in the replacement property?
$170,000
$180,000
$190,000
$200,000

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