Tiana exchanged her investment-use real property for a smaller piece of investment-use property. At the time of theexchange, the fair market value (FMV) of the property she traded was $66,000, and her adjusted basis in this property was$45,000. In exchange, she received a piece of property with an FMV of $50,000 plus $16,000 in cash. How much gain does Tiana recognize as a result of the sale? $0 $5,000 $16,000 $21,000