Just prior to a major medical procedure, Cody gives his son, Liam, stock in Robin Corporation (fair market value of \\( \\$ 1,393,800 \\) and basis of \\( \\$ 1,951,320) \\). At the time of the gift, Cody held some unused capital losses. The surgery is unsuccessful, and after Cody's death, Liam sells the stock for \\( \\$ 2,146,452 \\). a. What is the income tax result for Liam? Feedback \\( \\underline{\\text { Check My Work }} \\) b. What if the gift had not been made and the stock passed to Liam as a bequest from Cody