Waylon exchanges unimproved land with a $50,000 basis and marketable securities with a $10,000 basis for a 10-unit apartment building having a $150,000 FMV. The land and marketable securities are held by Waylon as investments, and the apartment building is held as an investment. The marketable securities have a $25,000 FMV. What is Waylons realized gain, recognized gain, and his basis in the apartment building?