just need the 3 answers to part b.

Problem 7-17 (a) (LO. 3) On April 5, 2020, Ryan received land and a building from Thom as a gift. Thom's adjusted basis and the fair market value at the date of the gift are as follows: Asset FMV Land Building Adjusted Basis $40,000 110,000 $35,000 90,000 Thom paid gift tax of $8,000 on the transfer When required, round any division to four decimal places. Hound final answers to the nearest dollar a. Determine Ryan's adjusted basis for the land and building: Ryan's basis for gain: Ryan's adjusted basis for the land is 40,000 Ryan's adjusted basis for the building is 110,000 Ryan's basis for loss: Ryan's adjusted basis for the land is 35,000 Ryan's adjusted basis for the building is s 90,000 b. Assume instead that the fair market value of the land was $53,000 and that of the building was $120,000. Determine Ryan's adjusted basis for the land and building. Ryan's total basis for the assets received from Thom is Ryan's adjusted basis for the land is s X X Ryan's adjusted basis for the building is