In June 2022, Sue exchanges a sport-utility vehicle (adjusted basis of $76,320; fair market value of $95,400 ) for cash of $14,310 and a pickup truck (fair market value of $81,090 ). Both vehicles are held for business use. Sue believes that her basis for the truck is $81,090. Is Sue correct? Why or why not? As part of your response, compute Sue's realized gain or loss (and any recognized gain or loss) on the exchange. . She must treat the transaction as $ and Sue has a gain recognized gain of $ . Therefore the basis of the new property is . Therefore the basis of the new property is