Can someone please show me how to solve these tax-problems. Thank you.

Question 15 6 pts In 2013, Bob Brown's aunt Barbara gave him a house. At the time of the gift, the house had a fair market value of $194,000 and his aunt's adjusted basis was $74,000. In 2014, Bob sells the house for $204,000. How much gain does Bob recognize? $204,000 O $10,000 O $130,000 O $0 Question 16 6 pts Susan Short's office building is destroyed in a fire. The adjusted basis in the building is $200,000 and its fair market value is $350,000. The insurance company reimburses Susan $330,000 for her loss, and she immediately purchases a new office building for $310,000. What is Susan's recognized gain and adjusted basis in the new office building? $20,000 and $200,000, respectively $0 and $310,000, respectively 50 and $330,000, respectively $20.000 and $310,000, respectively