Sara and Luke exchange business buildings. Sara's building has an adjusted basis of $250,000; FMV $425,000 and has a mortgage attached of $75,000. Luke's building has an adjusted basis of $200,000 and a FMV of $300,000. Someone will have to equalize the deal with cash. Answer the following questions in the first table below and show all work in the second table below. Sara Luke a) Realized Gain/Loss b) Recognized Gain/Loss c) Basis for the building received