Hello, I need help with these, thank you!

2)

* Your answer is incorrect. In a nonmonetary exchange of plant assets, accounting recognition should not be given to a portion of the gain when the exchange has no commercial substance and cash is received (when the cash received is less than 25% of the fair value of the exchange). a portion of the gain when the exchange has no commercial substance and cash is paid (when the cash paid is less than 25% of the fair value of the exchange). a gain when the exchange has commercial substance. a loss when the exchange has no commercial substance. Bramble Corp. Senior Living Company is constructing a new duplex. During construction, the following were among the costs incurred: What amount of overhead (variable and fixed) should be included in the cost of the self-constructed asset? $0$182900$158000$187700