Jimmy has fallen on hard times recently. Last year he borrowed $271,000 and added an additional $95,500 of his own funds to purchase $366,500 of undeveloped real estate. This year the value of the real estate dropped dramatically, and Jimmy's lender agreed to reduce the loan amount to $247,900. For each of the following independent situations, indicate the amount Jimmy must include in gross income: Note: Leave no answer blank. Enter zero If applicable. Required: a. The real estate is worth $191,200 and Jimmy has no other assets or liabilities. b. The real estate is worth $253,400 and Jimmy has no other assets or liabilities. c. The real estate is worth $210,500 and Jimmy has $48,400 in other assets but no other liabilities. Complete this question by entering your answers in the tabs below. The real estate is worth $253,400 and Jimmy has no other assets or liabilities