Gia contributed land to the Essex LLC. Her basis in the land was $608,000. The fair market value at the contribution date was $690,000. This year, the LLC distributes other property with an adjusted basis of $114,000 and fair market value of $129,000 to Gia. Gia's basis in her LLC interest was $43,000 immediately before the distribution.

As a result of the distribution in this year, how much gain does Gia recognize, how much is her basis in her LLC interest after the distribution, and how much is the LLC's basis in the land Gia originally contributed? Assume the partnership continues in existence and has no hot assets.

Gia recognizes gain of $______ .

Her basis in her LLC interest is $_____ after the distribution and the LLC's basis in the land Gia originally contributed is now $______ .