Harold owns 130 shares of stock in Becker Corporation. His adjusted basis for the stock is $210,000. On December 15, 2018, he sells the stock for $180,000. He purchases 200 shares of Becker Corporation stock on January 12, 2019, for $195,000.

1. What are Harolds realized and recognized gain or loss on the sale?
2. What is Harolds adjusted basis for the 200 shares purchased on January 12, 2019?
3. How would your answers in (a) and (b) change if he purchased only 100 shares for $95,000 in January?