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Oprah Corporation exchanges a warehouse located in Detroit, Michigan (adjusted basis of $410,000 ) for a warehouse located in Paris, Texas (adjusted basis of $450,000; fair market value of $525,000 ). Indicate the amount of gain or loss that is recognized by Oprah Corporation on the exchange, and the basis of the warehouse Oprah Corporation exchanges a warehouse located in Lansing, Michigan (adjusted basis of $410,000 ) for a warehouse located in Paris, France (adjusted basis of $450,000; fair market value of $525,000 ). Indicate the amount of gain or loss that is recognized by Oprah Corporation on the exchange, and the basis of the warehouse acquired