Logan and Johnathan exchange land, and the exchange qualifies as like kind under 1031. Because Logan's land (adjusted basis of $95,500) is worth $114,600 and Johnathan's land has a fair market value of $90,725, Johnathan also gives Logan cash of $23,875.

a. Logan's recognized gain is $____________ .

b. Assume that Johnathan's land is worth $103,140 and he gives Logan $11,460 cash.

Logan's recognized gain is $___________