How can I calculate the missing information with this given:

Owner A exchanged his home with Owner B's home. Owner A acquired his home on 01/01/2010 for $675,000. Owner B assumed a $150,000 mortage from Owner in during this exchange. At the time of the exchange the value is listed below.

Owner A Home Owner B Home

Fair Market Value Fair Market Value

$1,200,000 $1,050,000

Adjusted Basis Adjusted Basis

________ $780,000

Amount Realized Amount Realized

_________________ ______________

Adjusted Basis Adjusted Basis

________________ _______________

Gain or Loss on Sale Gain or Loss on Sale

_________________ _________________

IF possible please assist with calculating realized gain or loss versus recognized gain or loss on exchange.

Thank you