Tax Question.

Like-Kind Exchanges Example 3 Zak and Vira exchange qualifying like- kind real property Z to V: Basis- $25,000; FMV $40,000 V to Z: Basis - $20,000; FMV $30,000 Vira also transfers securities to Zak: Basis- $7,000; FMV- $10,000 How much is Zak and Vira's realized and recognized gains? What is their basis in their new assets