Mandy and Theo exchange real property in a like-kind exchange. Mandy receives real property with a fair market value of $157,200 and transfers real property worth $110,040 (adjusted basis of $77,028 ) and cash of $47,160. What is Mandy's realized and recognized gain? If an amount is zero, enter " 0 ". Mandy's realized gain is $ and her recognized gain is $