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Taxpayer exchanges a rental house at the beach with an adjusted basis of $150,000.00 and a FMV of$200,000.00 for a rental house at the mountains

Taxpayer exchanges a rental house at the beach with an adjusted basis of $150,000.00 and a FMV of$200,000.00 for a rental house at the mountains with a FMV of $180,000.00 and cash of $20,000.00.What is the recognized gain or loss?

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