John, who is single, had the following transactions for the current year. Determine the realized and recognized gain/loss and the character (ordinary, capital - long term/ short term) of each transaction:

(a) John had loaned his cousin $4,000 two years ago. The cousin was now bankrupt and john learned he would never be paid back.

(b) John sold some Sec. 1244 stock. His basis in the stock was $175,000 and he sold the stock for $105,000.

(c) John had some stock become worthless. He had purchased the stock on November 12, 2020. It became worthless on July 5, 2021.

(d) John sold some Sec. 1244 stock. His basis in the stock was $25,000. He sold the stock for $35,000. He has held the stock for 3 years.

(e) John sold a tramploine that his kids had used. He sold the trampline for $200. He had bought the tramploine 5 years ago for $600.