Complete the following statements regarding special recapture provisions.
a. Corporations selling depreciable real property are required to recapture as ordinary income the _________________ of two amounts: (1) _________________% of the recognized gain or (2) _________________% of the depreciation taken.
b. When the sale or exchange of property, which in the hands of the transferee is depreciable property, is between certain related parties, _________________ recognized is ordinary income.
c. Intangible drilling and development costs are subject to _________________ recapture when the property is disposed of.