Carolina Corporation, an S corporation, has no corporate Earnings and profit from its years as a C corporation. At the end of the year, it distributes a small parcel of land to its sole shareholder, Shadiya. The fair market value of the parcel is $$71,400,$ and its tax basis is $$41,000.$ Shadiya's basis in her stock is $$14,500.$ Assume Carolina Corporation reported $$0$ taxable income before considering the tax consequences of the distribution.

Note: Leave no answer blank. Enter zero if applicable.

b$.$ How much gain must Shadiya recognize $($if any$)$ as a result of the distribution, what is her basis in her Carolina Corporation stock after the distribution, and what is her basis in the land?