Jones Mills Incorporated (JMI) decided to liquidate its wholly owned subsidiary, Most Help, Incorporated (MH). MH had the following tax accounting balance sheet: Note: Negative amount should be indicated by a minus sign. Leave no answer blank. Enter zero if applicable. FMV Adjusted Tax Basis $ 218,400 Appreciation (Depreciation) 46,000 (63,000) Cash Building Land $ 218,400 64,400 154,000 18,400 217,000 $ 436,800 Total $ 453,800 $ (17,000) Required: a. What amount of gain or loss does MH recognize in the complete liquidation? b. What amount of gain or loss does JMI recognize in the complete liquidation? c. What is JMI's adjusted tax basis in the building and land after the complete liquidation?