Jill and Rick exchanged real estate investments. Jill gives up property with an adjusted basis of $250,000 (FMV of $420,000) that is subject to a mortgage of $80,000 that is assumed by Rick. In return for that property. Jill receives property with a FMV of #340,000 (Rick's adjusted basis is $200,000) What is Jill and Rick's realized and recognized gains and their basis in the like kind property?