Tom and Alice have 30 acres of prime farmland that they have inherited a few years ago. At the time, the market value was $150,000. Tom and Alice have been holding the land as a investment. It is currently appraised for $190,000 with a outstanding mortgage for $28,000. They are considering trading this land for property in the mountains. Ultimately they would like to build a vacation home on the new property. A property owner in the area they would like to trade has provided 2 options to Tom and Alice. Assume the property owner would assume the mortgage as part of the exchange. 1, 15 acres with a fair market value of $135,000 plus $27,000 cash. 2, 10 acres of property with a fair market value of $160,000 plus $2,000 cash. Which option should Tom and Alice take and why?