Just prior to a major medical procedure, Cody gives his son, Liam, stock in Robin Corporation (fair market value of $1,173,000 and basis of $1,642,200). 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 $1,806,420. a. What is the income tax result for Liam? b. What if the gift had not been made and the stock passed to Liam as a bequest from Cody