i need answer for 44 and 45 please ?

For questions 44 and 45: Yeager Inc. and Tibbits Co. have an exchange with no commercial substance. The asset given up by Yeager Inc. has a book value of $31,000 and a fair value of $40,000. The asset given up by Tibbits Co. has a book value of $46,000 and a fair value of $54,000. Yeager also pays Tibbits $14,000 cash. Round any computations to three decimals). 44) What is Yeager's recognized gain or loss on the exchange? A) $0 B) $9,000 gain C) $9,000 loss D) $2,034 gain 45) What is Tibbits recognized gain or loss on the exchange? A) $0 B) $8,000 gain C) $2,000 gain D) $1,808 gain 8