1. Edith Piaf owns a lot on a popular lake that she purchased several years ago for $50,000 but that is now worth $100,000. Which of the following are realization events and, if so, what is the amount of gain or loss realized? (a) Edith receives an unsolicited offer to purchase the lot for $100,000, but rejects the offer. (b) Edith receives an unsolicited offer to purchase the lot for $100,000, and she accepts it. At closing, she received a check for $95,000 because of selling costs. (c) Same as (b) except that Edith purchased the lot several years ago for $125,000. (d) Edith gives the lot to her son for the love and affection he has always shown her. (e) Edith transfers the lot to Plaintiff in full satisfaction of a $100,000 court judgment. (f) Edith transfers the lot to her spouse pursuant to a separation agreement in which he agrees to release all of his claims and marital rights against Edith's property. But see IRC 1041(a). (g) Edith exchanges the lot for Bob Hope's lot on the other side of the lake. Bob's lot is worth $100,000 at the time of exchange. But see IRC 1031(a).