Cowboy Corporation owns $\backslash (80\backslash \%\backslash )$ of the single class of stock in Doggie Corporation. The other $\backslash (20\backslash \%\backslash )$ is owned by Miguel, an individual. Cowboy's basis in its Doggie Corporation stock is $\backslash$$$400,000$ and Miguel's basis is $\backslash$$$100,000.$ Doggie Corporation distributed Asset A $($basis of $\backslash (\backslash$$ $600,000\backslash ),$ fair market value of $\backslash (\backslash$$ $900,000\backslash ))$ to to Cowboy Corporation, and Asset B $($basis of $\backslash (\backslash$$ $250,000\backslash ),$ fair market value of $\backslash (\backslash$$ $225,000\backslash ))$ to Miguel as a liquidating distribution.

a$)$ Compute Doggie's recognized gain or loss on the distribution of property to Cowboy.

b$)$ Compute Doggie's recognized gain or loss on the distribution of cash to Miguel.

c$)$ Compute Cowboy's recognized gain or loss and basis in Asset A$.$

d$)$ Compute Miguel's recognized gain or loss and basis in Asset B$.$