Beth received stock (FMV on date of gift = $100,000) as a gift from her mother. Beths mothers basis in the stock was $125,000. No gift tax was paid.

What is Beths recognized gain or loss on the sale of the stock if:

A. A year after Beth was gifted the stock, Beth sold the stock to an unrelated party in exchange for $75,000 cash plus stock worth $75,000?

B. A year after Beth was gifted the stock, Beth sold the stock to an unrelated party in exchange for $80,000 cash?

C. A year after Beth was gifted the stock, Beth sold the stock to an unrelated party in exchange for $110,000 cash?