Jake no longer needs his truck and he wants to downsize to a more fuel-efficient car. He meets Salma, who has a Honda Civic she wants to get rid of so she can buy a truck. Jake and Salma decide to trade their vehicles. Jakes truck is worth $15,000 and Salmas car is worth $14,000. Salma still owes $5,000 on her car. Jake agrees to accept Salmas car and $6,000 cash in exchange for his truck. As part of the deal, Jake transfers the loan to his name and Salma is relieved of any liability for the debt. How much is Jakes amount realized? Salmas amount realized? What are their bases in the new vehicles?