3.Alan purchased 300 shares of Berkshire Hathway Corporation stock for $36,000 and 2,000 shares of Facebook Corporation stock for $88,000 three years ago. On January 20, 2019, Alan received 150 shares of Berkshire as a result of stock dividends. On June 20, 2019, Alan sold 200 shares of Berkshire for $22,000. Alan also received 100 shares of Facebook Corporation stock as a result of a stock dividend on August 10, 2019. Alan sold 90 shares for $7,200 Alan did not have the option of receiving cash. (15 points) Compute: A) The cost per share of both companies after receiving the stock dividends. B) Compute the capital gains/loss that should be included in Alan's tax return for 2019. 4. Ahmed and Hana, a married couple, receive $35,000 in Social Security benefits in 2020. They also receive $75,000 in taxable retirement payments and $10,000 in municipal bond interest. (15 points) A) What is their gross income for 2020? B) What is their taxable income for 2020? 9. Tasla Corporation loans $50,000 interest-free for one year to Alma, a shareholder. Alma uses the loan to pay for personal debts. Assume that the applicable federal rate is 4 percent. What are the tax consequences of this loan to Tasla and to Alma? A.No tax consequences to either Tasla or Alma B.No income to Alma, $2,000 deduction for Tasla C.$2,000 income to Alma, no income to Tasla D.$2,000 income to Alma and $2,000 deduction for Tasla E.$2,000 income to Alma and $2,000 income to Tasla