Amy and Brian were investigating the acquisition of a tax accounting business, Bottom Line incorporated (BL). 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 is summarized as follows: * The montgage is attached to the building and land. Einesto was asking for $533,400 for the company. His tax basis in the BLI stock was $130,000. Included in the sales price was an untecognzed customer list valued at $159.000. The unallocated portion of the purchase price ($99.500) will be recorded as goodinili. Note: Negotive omounts should be indicoted by o minus sign. o. 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 as a result of the transaction? b. What amount of gain or loss does Emesto recognize if the transaction is structured as a direct asset sale to Amy and Brian, and BUI distributes the after-tax proceeds [computed in part (a)] to Ernesto in liquidation of his stock? Note: Round intermediote calculations and final answer to the neorest whole dollar amount. c1. What are the tax benefits. If any, to Amy and Brian as a result of structuring the acquisition as a direct asset purchase? c2. What is the tax basis in the assets recelved by Amy and Brian