$86\mathrm{.}0\%$ complete

Question

Tanya exchanges a lot used for storage in her business with an adjusted basis of $$20,000$ and a fair market value of $$32,000$ for a garage with a fair market value of $$28,000$ and a commercial lawnmower whose FMV is $$4,000.$ What is the taxpayer$$s recognized gain?

A$.$$$0$

B$.$$$2,000$

C$.$$$4,000$

D$.$$$12,000$