Amy and Brian were investigating the acquisition of a tax accounting business, Bottom Line incorborated (BLI). As part of their discussions with the sole shareholder of the corporation, Ernesto Young, they examined the company's tax accounting balance sheet. The relevant information ic eummarized as follows: - The mortgage is attached to the buliding and land. Ernesto was asking for $458,950 for the company. His tax basis in the BLI stock was $153,000. Included in the sales price was an unrecognized customer list valued at $127,000. The unallocated portion of the purchase price ($85,800) will be recorded as goodwill. Note: Negative amounts should be indicated by a minus sign. a. What amount of gain or loss does BLI recognize if the transaction is structured as a direct asset sale to Amy and Brian? What amount of corporate-level tax does BLI pay because of the transaction