Charlotte Citron exchanged a business building with Darlene Darbey. Charlotte's building had an adjusted basis of $105,000 and a fair market value of $90,000. Darlene's building had an adjusted basis of $85,000 and a fair market value of $60,000 and Darlene gave Charlotte $30,000 cash. What is Charlotte's realized gain or loss, recognized gain or loss, and the basis of the new property? Answer the same questions for Darlene.