Problem 3-47: (Gain or Loss Realized. Adjusted Basis.) This year S sold her rental house. She received cash of $6,000 and vacant lot worth $30,000. The buyer assumed the $36,000 mortgage loan outstanding against S's property. S had purchased the house for $52,000 four years earlier and had deducted depreciation of $12,000. How much are S's amount realized, her adjusted basis in the house sold, and her gain or loss realized in this transaction?

I'm not sure that the mortgage is included in amount realized or not.