LaRhonda owns an office building that has an adjusted basis of $67,800. The building is subject to a mortgage of $30,000. She transfers the building to Miguel in exchange for $22,600 cash and a warehouse with an FMV of $74,600. Miguel assumes the mortgage on the building. Required: a. What are LaRhonda's realized and recognized gain or loss? b. What is her basis in the newly acquired warehouse? Amount a. b. Basis of warehouse