Rachelle transfers property with a tax basis of $800 and a fair market value of $900 to a corporation in exchange for stock with a fair market value of $750 and $50 in a transaction that qualifies for deferral under section 351 The corporation assumed a liability of $100 on the property transferred...

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Rachelle transfers property with a tax basis of $800 and a fair market value of $900 to

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Rachelle transfers property with a tax basis of $800 and a fair market value of $900 to a corporation in exchange for stock with a fair market value of $750 and $50 in a transaction that qualifies for deferral under section 351. The corporation assumed a liability of $100 on the property transferred. What is Rachelle's tax basis in the stock received in the exchange? A) $900 B) $850 (this is NOT the answer) C) $750 D) $700
Roy transfers property with a tax basis of $800 and a fair market value of $500 to a corporation in exchange for stock with a fair market value of $400 and $50 in a transaction that qualifies for deferral under section 351. The corporation assumed a liability of $50 on the property transferred. What is Roy's tax basis in the stock received in the exchange?

please explain to me both with calculation ( I need calculation work, please don't give me any work without explanation)
how to distinguish the two different questions? ( for me, I think both questions is the same)