Robotics Inc. enters into an exchange in which it gives up its warehouse on 10 acres of land and receives a tract of land. A summary of the exchange is as follows:

Items Transferred	FMV	Original Basis	Accumulated Depreciation
Warehouse	$300,000	$285,000	$45,000
Land	50,000	30,000
Mortgage on warehouse	30,000
Cash	20,000

Assets Received	FMV	Original Basis
Land	$230,000	200,000
Cool Assets Received (in addition to land, non-like kind)	FMV	Original Basis
Two Cars (55k each)	$110,000	100,000

What are Roboticss realized and recognized gain on the exchange and its basis in the assets it received in the exchange?