(a) Lisa sells 1000 shares of ABC Corp stock to her daughter Sarah for $70,000. Lisa had originally purchased the shares for $60,000. At the time of the transfer to Sarah, the total fair market value of the stock was $80,000. How much gain or loss does Juan recognize? What is Sarahs basis in the stock? (b) Assume the same facts as in (a), except that now Lisas basis in the stock is $100,000, rather than $60,000. How much gain or loss does Juan recognize on the transfer to Sarah? What is Sarahs basis in the stock