Carol and Invoice trade constructions in a like-kind trade.  Carol’s foundation in her construction, matter to a $50,000 loan, is…

Carol and Invoice trade constructions in a like-kind trade.  Carol’s foundation in her construction, matter to a $50,000 loan, is $250,000 and the truthful marketplace price is $400,000.  She receives a construction with a good marketplace price of $350,000 and Invoice assumes the loan.  What’s Carol’s known achieve and changed foundation for the construction gained?