XYZ exchanged an old building for a new like-kind building. XYZs adjusted basis in the old building was $13,000 ($30,000 initial cost $17,000 accumulated depreciation), and its FMV was $20,000. Because the new building was worth $28,500, XYZ paid $8,500 cash in addition to the old building. Required: a1. Compute XYZ's realized gain. a2. Does XYZ recognize any gain on this transaction? b. Compute XYZs basis in its new building.