b. Determine the gain or loss on the sale of Averett and Blooming Onion stock on December 15, 2023 if Averett stock was sold for $68,100, and Blooming Onion stock was sold for $25,700. (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Use a minus sign or parentheses to enter a loss. Enter a "0" if there is no gain or loss.) c. Assume the same as in Part a except his aunt purchased Averett stock for $112,500 and his uncle purchased Blooming Onion stock for $36,000. (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Use a minus sign or parentheses to enter a loss. Enter a "0" if there is no gain or loss.) David receives 500 shares of Averett Corporation stock from his aunt on May 20, 2023, as a gift when the stock has a $70,000 fair market value (FMV). His aunt purchased the stock in 2013 for $40,000. The taxable gift is $70,000 because she made earlier gifts to David during 2023 and used the annual exclusion. She paid a gift tax of $10,850 on the gift of Averett stock to David. David also inherited 200 shares of Blooming Onion Corporation preferred stock when his uncle died on November 12, 2022, when the stock's FMV was $34,000. His uncle purchased the stock in 2001 for $24,000. a. Determine the gain or loss on the sale of Averett and Blooming Onion stock on December 15, 2023 if Averett stock was sold for $72,800, and Blooming Onion stock was sold for $36,250. (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Use a minus sign or parentheses to enter a loss. Enter a "0" if there is no gain or loss.)