What is the basis of the new property in each of the following situations? Is any gain recognized in the following transactions? a. Rental house with an adjusted basis of $100,000 exchanged for personal-use river cottage with a FMV of $130,000. b. General Motors common stock with an adjusted basis of $19,000 exchanged for Quaker Oats common stock with a FMV of $14,000. c. Land and building with an adjusted basis of $25,000 used as a furniture repair shop exchanged for land and a building with a FMV of $52,000 used as a car dealership. d. An office building with an adjusted basis of $22,000 exchanged for a heavy-duty truck with a FMV of $28,000. Both properties are held 100% for business purposes. e. A residential rental property held for investment with an adjusted basis of $230,000 exchanged for a warehouse to be held for investment with a FMV of $180,000.