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Viktor exchanges stock (adjusted basis $22,750, FMV $33,550) and real estate (adjusted basis $22,750, FMV $53,500) held for investment for other real estate to be

Viktor exchanges stock (adjusted basis $22,750, FMV $33,550) and real estate (adjusted basis $22,750, FMV $53,500) held for investment for other real estate to be held for investment. The real estate acquired in the exchange has a FMV of $82,200. What are Viktors realized and recognized gain or loss? What is the basis of the acquired real estate?

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