Heather sells land $($adjusted basis, $$298,400$; fair market value, $$387,920)$ to a partnership in which she controls an $80\%$ capital interest. The partnership pays her only $$208,880$ for the land.

If an amount is zero, enter $"0".$

a$.$ How much loss does Heather realize and recognize?

Realized loss: $$\_\_\_\_\_$

Recognized loss: $$\_\_\_\_\_\_$

b$.$ If the partnership later sells the land to a third party for $$328,240,$ how much gain does that partnership realize and recognize?

Realized gain: $$\_\_\_\_\_\_$

Recognized gain: $$\_\_\_\_\_\_$