What is the basis of a new property in each of the following exchanges?

A. Apartnment building held for investment ( adjusted basis $145,000) for office building to be held for investment ( fair market value of $225,000)

B. Land on building used as a babershop ( adjusted basis of $190,000) for land and a building used as a grocery store ( fair market value $350,000)

C. Office building ( adjusted basis $45,000) for bull dozer (fair market value $42,000), both held for business used.

D. IBM common stock (adjusted basis $20,000) for exxon mobil commom stock (fair market value $28,000)

E. Rental house (adjusted basis $90,000) for mountain cabin to be held for personnal use (fair market value $225,000)

F. General partnership interest (adjusted basis $400,000) for a limited partnership interest (fair market value $580,000)