please help with postponed and New Basis Parts!

Problem 7-33 (b) (LO. 5) Determine the realized, recognized, and postponed gain or loss, as well as the new basis for each of the following qualified like-kind exchanges: If an amount is zero, enter "O". Fair Market Value Adjusted Basis of Old Asset Boot Given of New Asset Boot Received a. $25,000 $0 $30,000 $9,000 b. 9,000 1,000 6,000 0 C 72,000 18,000 55,000 8,000 d. 13,000 0 19,000 0 e. 45,000 0 57,000 12,000 f. 120,000 0 95,000 0 Adjusted Basis of Old Asset Gain/Loss Realized Recognized Postponed New Basis a. $25,000 Gain $ 14,000 $ 9,000 $ 5,000 $ 25,000 b. $9,000 Loss 4,000 $ 0 $ 9,000 x C. $72,000 Loss 27,000 $ o $ 18,000 x $ 72,000 X d. $13,000 Gain 6,000 $ 0 $ 6,000 $ 13,000 e. $45,000 Gain 24,000 $ 12,000 12,000 $ 45,000 f. $120,000 Loss 25,000 0 25,000 120,000