jim owns a landscape painting. He bought it five years ago for $5,000 and it is currently worth $50,000. Sandy owns Greenacre. She purchased the undevelopedland 10 years ago for $30,000 and it is currently worth $50,000. Jim and Sandyagree to exchange properties, with Jim getting Greenacre and Sandy getting thelandscape painting. Since both are giving up property worth $50,000 and gettingproperty worth $50,000 they believe neither has an accession to wealth he or shemust report. Are they correct