$2.$ Leonore exchanges $50,000$ shares of Pelican, Inc., stock for $40,000$ shares of Blue Heron, Inc., stock, owned by Larry. Leonore$$s adjusted basis for the Pelican stock is $$20,000$ and the fair market value of the Pelican stock is $$500,000.$ In addition to the Blue Herron stock, Larry also gives Leonore $$100,000$ and a new Tesla worth $$80,000.$ What is Leonore$$s realized gain AND recognized gain, IF ANY, on this $$exchange$?$ What is her adjusted basis for the Blue Heron stock $?$