Indicate whether the following scenarios result in a recognized gain or loss.

If there is no gain or loss, enter "0".

a. Kay sells her vacation cabin (adjusted basis of $100,000) for $150,000. There is of $ that is .

b. Adam sells his personal residence (adjusted basis of $150,000) for $100,000. There is of $ that .

c. Carl's personal residence (adjusted basis of $65,000) is condemned by the city. He receives condemnation proceeds of $55,000. There is of $ that is .

d. Olga's land is worth $40,000 at the end of the year. She had purchased the land six months earlier for $25,000. There is of $.

e. Vera's personal vehicle (adjusted basis of $22,000) is stolen. She receives $23,000 from the insurance company and does not plan to replace the automobile. There is of $ that is .

f. Jerry sells used clothing (adjusted basis of $500) to a thrift store for $50. There is of $ that .