Debra, Dan, and Dawn own 10%, 15%, and 75%, respectively, in the CCC Partnership. Debra sells securities for their $55,000 FMV to the partnership. Review the following independent situations: i (Click the icon to view the independent situations.) Requirement What are the tax implications of each independent situation? Begin by determining the tax implications for situations a, b, and then c. (Use parentheses or a minus sign for a loss. Complete all answer boxes. Enter "0" for zero amounts.) Realized Recognized Partnership's basis Situation gain (loss) gain (loss) in the securities a. b. C Situation d. What are the tax consequences in Part a if the partnership subsequently sells the securities to an unrelated third party for $97,000? For $72,000? For $48,500? Complete the table for case one (selling price of $97,000), then case two (selling price of $72,000), and then case three (selling price of $48,500). (Use parentheses or a minus sign for a loss. Complete all answer boxes. Enter "0" for zero amounts.) Realized Recognized Selling price gain (loss) gain (loss) $97,000 $72,000 $48,500