PLEASE HELP ANSWER BOTH A AND B

Company $B$ and Firm $W$ exchanged the following business real estate:

Required:

a$.$ If B$\text{'}$s adjusted basis in Blackacre was $$261,600,$ compute B$\text{'}$s realized gain, recognized gain, and basis in Whiteacre.

b$.$ If W$\text{'}$s adjusted basis in Whiteacre was $$109,400,$ compute W$\text{'}$s realized gain, recognized gain, and basis in Blackacre.

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If B$\text{'}$s adjusted basis in Blackacre was $$261,600,$ compute B$\text{'}$s realized gain, recognized gain, and basis in Whiteacre.