Reuben Kincaid exchanged his fully depreciated business-use condominium with a fair market value (FMV) of $93,000 and $9,000 cash for an office building. The FMV of the office building at the time of the exchange was $102,000. What is Reuben's gain realized and the gain recognized on the exchange? A) $93,000 and $0 B) $0 and $102,000 C) $93,000 and $9,000 D) $9,000 and $84,000