Like Kind Exchange: Boot. Determine the realized gain or loss, the recognized gain or loss, and the basis of the equipment received for the following like kind exchanges:

Basis of Equipment Exchange

FMV of
Boot Received

FMV of
Equipment Received

$20,000

$ 0

$85,000

45,000

14,000

70,000

60,000

25,000

65,000

70,000

38,000

60,000

90,000

22,000

55,000