Rafael sold an asset to Jamal. What is Rafael's amount realized on the sale in each of the following alternative scenarios?

Rafael received $129,000 of cash and a vehicle worth $13,300. Rafael also pays $8,000 in selling expenses.

Rafael received $117,500 of cash and was relieved of a $31,500 mortgage on the asset he sold to Jamal. Rafael also paid a commission of $8,000 on the transaction.

Rafael received $39,000 of cash, a parcel of land worth $70,500, and marketable securities of $15,700. Rafael also paid a commission of $8,450 on the transaction.