During the current$$ year, Jeff

sells a tract of land for $ $750,000$

$.$

The property was received as a gift from Janell

on March$10,1995,$ when the property had a $ $200,000$

fair market value$($FMV$).$ The taxable gift was $ $190,000$

because the annual exclusion was $ $10,000$

in $1995.$ Janell

purchased the property on April$12,1980,$ for $ $86,000$

$.$

At the time of the$$ gift, Janell

paid a gift tax of $ $8,000$

$.$

In order to sell the$$ property, Jeff

paid a sales commission of $ $17,000$

$.$

Read the requirements.

AGI prior to sale of stock $+$ Gain $($loss$)$ on sale of stock $=$ AGI

Analyze each transaction below, independent of the others, and determine Brandon's AGI in each case. $($Do not round intermediary calculations. Only round the amounts you input into the cells to the nearest dollar. Use a minus sign or parenthesis to enter a loss.$)$

a$.$ He sells the stock on October $12,2022,$ for $$274,500.$

b$.$ He sells the stock on October $12,2022,$ for $$208,250.$

c$.$ He sells the stock on December $16,2022,$ for $$268,000.$