it's not completed, I at least need formula for Basis of Land received if you don't want to answer

Question Help PI:12-27 (similar to) Consider the following like-kind exchanges: Click the icon to view the like-kind exchanges.) Requirement Determine the realized gain or loss, the recognized gain or loss, and the basis of the land received for each like-kind exchange. Basis of Land Received (Enter a loss with a minus sign or parentheses. Complete all input fields. Enter a "O" for any zero balances.) Basis of Land FMV of FMV of Realized Recognized Exchanged Boot Received Land Received Gain (Loss) Gain (Loss) $ 80,000 $ 0 $ 100,000 20,000 $ 95,000 13,000 110,000 28,000 13,000 75,000 33,000 90,000 48,000 33,000 25,000 18,000 20,000 13000 13000 80,000 95,000 75,000 X i Data Table FMV of FMV of Basis of Land Exchanged Boot Received Land Received 80,000 0 $ 100,000 95,000 13,000 110,000 75,000 33,000 90,000 25,000 18,000 20,000 60,000 40,000 35,000 Print Done