Jim owns a landscape painting. He bought it five years ago for $$5000$ and it is currently worth $$50,000.$ Sandy owns Greenacres. She purchased the underdeveloped land $10$ years ago for $$30,000$ and it is currently worth $$50,000.$ Jim and Sandy agreed to exchange properties, with Jim getting, Greenacres and Sandy getting the landscape painting. Since both are giving up property worth $$50,000$ and getting property worth $$50,000$ they believe neither has a session to world he or she must report are they correct?