$1.$ X Corporation had two individual shareholders: A and B$.$ A owned $100$ shares and B owned $200$ shares of X stock. A$$s adjusted basis was $$1,000$ per share and B$$s adjusted basis was $$200$ per share. X had three assets: $1,2$ and $3.$ Each asset had a FMV of $$20,000.$ Asset $1$ had an adjusted basis of $$10,000$ and assets $2$ and $3$ had an adjusted basis of $$30,000.$ Asset #$2$ was disqualified property $($received in a $351$ transaction $2$ years ago$).$ In the current year X liquidated pursuant to a plan of liquidation.

a$.$ What income gain or loss would X$,$ A and B recognize if X distributed asset $1$ to A and assets $2$ and $3$ to B in the liquidation?

i$.$ X $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

ii$.$ A $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

iii. B $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

b$.$ What income, gain or loss would X$,$ A and B recognize if X distributed asset $3$ to A and assets $1$ and $2$ to B in the liquidation?

c$.$ What income, gain or loss would X$,$ A and B recognize if X distributed the assets pro rata in the liquidation?

a$.$What income gain or loss would X$,$A and B recognize if X distributed asset $1$to A and assets $2$and $3$to B in the liquidation?

B$.$ What income, gain or loss would X$,$A and B recognize if X distributed asset $3$to A and assets $1$and $2$to B in the liquidation?

C$.$ What income, gain or loss would X$,$A and B recognize if X distributed the assets pro rata in the liquidation?

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