5. 12 Points: Brenda Baines sells investment land with a basis $110,000 and a business car with an adjusted basis of $115,000 and a fair market value of $75,000 to Carla Chandler for $200,000 cash. The car was subject to a $15,000 liability, which Carla assumed, and Brenda's land was subject to a $45,000 mortgage which Carla also assumed. What is Brenda's realized and recognized gains?