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Five years ago, JBH, Inc. transferred land with a dollar 345,000 book and tax basis for a different parcel of land worth dollar 472,000. JBH included its dollar 127,000 realized gain in book income; the exchange was nontaxable pursuant to Code Section 1031. This year, JBH sold the parcel of land received in the exchange for dollar 533,000 cash. Compute JBH's book and tax gain on this current sale; (interesting #'s). dollar 188,000 book and tax gain. dollar 188,000 book gain and dollar 61, 000 tax gain. dollar 61, 000 book gain and dollar 188,000 tax gain. dollar 61, 000 book and tax gain. None of these