In computing the realized gain in a like-kind exchange, it is necessary to compare

In computing the realized gain in a like-kind exchange, it is necessary to compare A) the fair market value of the assets received with the adjusted basis of the assets given up. B) the adjusted basis of the assets received with the fair market value of the assets given up. C) the fair market value of the assets received with the fair market value of the assets given up. D) the adjusted basis of the assets received with the adjusted basis of the assets given up.