3. A lessor is paid $45,000 by its commercial tenant as a lease cancellation fee wanted to get out of its lease so it could move to a different building. The lessor had held the lease for three years before it was canceled. The lessor had a zero tax basis for the lease. For the $45,000 received by lessor, please determine the type of gain or loss. . The tenant In 2018, Mark has $18,000 short-term capital loss, S7,000 28% gain, and $6,000 096/15%20% gain. Determine the net amount and type of gain or loss for Mark. 4. On June 10, 2018, Ebon, Inc. acquired an office building as a result of a like-kind exchange. Ebon had given up a factory building that it had owned for 26 months as part of the like-kind exchange. What's the holding period of office building? 5