please help to answer this income tax accounting question

Mateo exchanges a rental house at the beach with an adjusted basis of $225,000 and a fair market value of $200,000 for a rental house at the mountains with a fair market value of $180,000 and cash of $20,000. What is the recognized gain or loss? a. $20,000 b. ($20,000) c. $0 d. ($25,000)