The following transaction occurred on October 31, 2011.

Randy transferred a San Francisco apartment building to Milo in return for an office building in San Diego and agricultural land in Fresno and $250,000. The San Francisco property was appraised at $850,000. The San Diego office building was appraised at $500,000. The Fresno land was appraised at $100,000. All of the properties are used in the trade or business of the owners. The following adjusted basis information is provided:

Adjusted Basis to Randy:
San Francisco Apartment Building $350,000

Adjusted Basis to Milo
San Diego Office Building $100,000
Fresno Land $ 25,000

Randy
A. find out the gain or loss realized by Randy.

B. find out the recognized gain or loss to Randy.

Milo
C. find out the gain or loss realized by Milo.

D. find out the recognized gain or loss to Milo.

E. find out Milo's adjusted basis in the San Francisco apartment building..