Zane trades a parking garage (FMV $267,000; Orig. cost $300,000; Adj. basis $240,000) to Derek for an office building (FMV $277,000; Orig. cost $290,000; Adj. basis $250,000). Derek also assumes Zane's debt of $13,000 and transfers Zane $7,000 worth of stock. Derek paid $2,000 for the stock two years ago. Zane assumes Derek's debt of $25,000 and transfers $5,000 cash to Derek. Zane and Derek are both sole proprietors that have used these assets as part of their business. Both have held their assets for the last three years. Both Zane and Derek intend to use their new assets in the same capacity. What is the total realized and recognized gain forDerek? What is Derek's basis in the new garage?Round to the nearest dollar.