Lewis owns $200$ shares of stock in Modlin Corporation. His adjusted basis for the stock is $$181,500.$ On December $15,2023,$ he sells the stock for $$171,000.$ He purchases $200$ shares of Modlin Corporation stock on January $8,2024,$ for $$171,000.$

Required:

a$.$ What are Lewis's realized and recognized gain or loss on the sale?

b$.$ What is Lewis's adjusted basis for the $200$ shares purchased on January $8,2024?$

c$.$ How would your answers in parts $($a$)$ and $($b$)$ change if he purchased only $100$ shares for $$105,800$ in January?

Note: For all requirements, if no gain or loss is recognized, select $"$No gain or loss".

$\backslash$table$[[,$Amount$],[$a$,$No gain or loss,$],[$b$.,,],[$c$.,,],[$c$.,,]]$

d$.$ What tax treatment is Lewis trying to achieve?

Lewis is trying to generate a