Dev and Mia form the CM Partnership, each receiving a $50\%$ capital interest. Dev contributed property worth $$200,000($adjusted basis of $$230,000),$ while Mia contributed property worth $$210,000($subject to a mortgage of $$20,000$ that is assumed by CM$)$ with an adjusted basis of $$150,000.$

If an amount is zero, enter $"0".$

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a$.$How much gain $($or loss$)$ do the parties recognize?

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b$.$What is Mia's basis in her partnership interest?