Roy exchanges a business building (adjusted basis of $130,000, FMV of $160,000) for a building with a fair market value of $110,000 and an adjusted basis of $40,000 from Idea Corporation. In addition, Roy receives equipment with a fair market value of $50,000 (adjusted basis of $35,000) from Idea Corp. What is the realized gain or loss for Roy? What is the recognized gain or loss for Roy? What is Roys basis in the new building? What is Ideas realized gain or loss? What is Ideas recognized gain or loss? What is Ideas basis in the building it receives?