$11$ Individuals form Decimal Corporation $($DC$)$ in January of $2021$:

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SH$1($contribution of cash$)$ contributes $$200,000$ for $10$ shares of the stock of DC$.$

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SH$2($contribution of built$-$in$-$gain property$)$ contributes property with an adjusted basis of $$50,000$ and a fair market value of $$200,000$ for $10$ shares of stock of DC$.$

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SH$3($contribution of property and receipt of boot$)$ contributes property with an adjusted basis of $$50,000$ and a fair market value of $$210,000$ for $10$ shares of stock of DC and $$10,000.$

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SH$4($contribution of services$)$ contributes services worth $$200,000$ for $10$ shares of stock of DC$.$

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SH$5($contribution of services and property$)$ contributes services worth $$100,000$ and $$100,000$ for $10$ shares of stock of DC$.$

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SH$6($contribution of built$-$in$-$loss property$)$ contributes property with an adjusted basis of $$230,000$ and a fair market value of $$200,000$ for $10$ shares of stock of DC$.$

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SH$7($contribution of multiple pieces of property and receipt of boot$)$ contributes $2$ pieces of property $$ property A has an adjusted basis of $$20,000$ and a fair market value of $$150,000$; property B has an adjusted basis of $$80,000$ and a fair market value of $$60,000$ for $10$ shares of DC and $$10,000.$

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SH$8($contribution of multiple pieces of property $$ check for net BIG or net BIL$)$ contributes $3$ pieces of property $$ property A has an adjusted basis of $$80,000$ and a fair market value of $$50,000$; property B has an adjusted basis of $$30,000$ and a fair market value of $$50,000$; property C has an adjusted basis of $$110,000$ and a fair market value of $$100,000$ for $10$ shares of DC$.$

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SH$9($contribution of property subject to a liability $$ no exceptions apply$)$ contributes property with an adjusted basis of $$50,000$ and a fair market value of $$220,000$ and subject to a liability of $$20,000($which DC will assume$)$ for $10$ shares of stock of DC$.$

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SH$10($contribution of property subject to a liability $$ liability exceeds basis$))$ contributes property with an adjusted basis of $$50,000$ and a fair market value of $$260,000$ and subject to a liability of $$60,000($which DC will assume$)$ for $10$ shares of stock of DC$.$

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SH$11($contribution of property subject to a liability $$ liability for tax avoidance purpose$)$ contributes property with an adjusted basis of $$50,000$ and a fair market value of $$260,000$ and subject to a liability taken out $1$ month before the transfer in the amount of $$60,000,($which DC will assume$)$ for $10$ shares of stock of DC$.$

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$$On March $31$ of $2021,$ SH$12$ contributes property with an adjusted basis of $$10,000$ and a fair market value of $$200,000$ for $10$ shares of stock of DC$.$

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$1.$ Please provide an analysis of whether Section $351$ applies to the transaction$($s$)$ above.

$2.$ For each of the individuals noted above, please provide an analysis of:

a$.$ Any realized gain or loss

b$.$ Any recognized gain or loss

c$.$ The basis of the stock received by the individual

d$.$ The basis of the property in the hands of the corproation