Jessicas office building is destroyed by fire on November 15, 2022. The adjusted basis of the building is $410,000. She receives insurance proceeds of $550,000 on December 12, 2022. Required: Calculate her realized and recognized gain or loss for the replacement property if she acquires an office building in December 2022 for $550,000. Calculate her realized and recognized gain or loss for the replacement property if she acquires an office building in December 2022 for $495,000. What is her basis for the replacement property in parts (a) and (b)? Calculate Jessicas realized and recognized gain or loss if she does not invest in replacement property