Janet, Carol, Eva, and Wendy incorporate their law practice ("Shysters-R-Us, Inc.") with the following investments: A) Janet contributes her copyright (basis of $60,000 and FMV of $144,000) for 9400 shares of Shyster stock, worth $98,000. The corporation also assumed her $46,000 of business debts. B) Carol contributes her real estate (basis of $783,000, FMV of $664,000) in exchange for 9700 shares of Shyster stock, worth $575,000, and received $224,000 cash. C) Eva contributes her patent (basis of $260,000, FMV of $580,000) for 7500 shares of Shyster stock, worth $476,000. The corporation also assumed her $272,000 mortgage, which Eva took in order to pay her past due alimony, D) Wendy contributes accounting services to the corporation (basis of $0, FMV of $130,000) for 1,200 shares of Shyster, Inc. stock, worth $130,000. Calculate the following: 1) Has the 80% control requirement been met? Why or why not? 2) Carol's realized and recognized gains, if any. 3) Eva's recognized gain. 4) Janet's basis in her Shyster stock. 5) Shyster's basis in the real estate contributed by Carol. 6) Carol's basis in her Shyster stock. 7) Shyster's basis in the patent contributed by Eva