3. (6 pts) Cosmo and George are brothers. In 2021, Cosmo sells a parcel of Staten Island land to George for $180,000. Cosmo purchased the land in 1995 for $200,000. A What is the gain or loss Cosmo will recognise from the sale in 2021? in 2023, George sells the land to Elaine (unrelated third party) for $190,000. What is George s gam or loss on the sale? C. in 2023, George sells the land to Elaine funrelated third party) for $215,000. What is George's gain or loss on the sale