I went through the worksheet and have 2 questions. I can not get $150,000 * Question 8 why is the basis in real property $35,000 not $25,000.

I went through the worksheet and have 2 questions. * Can you please explain question 4. I can not get $150,000 * Question 8 why is the basis in real property $35,000 not $25,000. I appreciate your time, thank you.