Lisa sells business property with an adjusted basis of $130,000 to her son, Alfred, for its fair market value of $100,000. a. What is Lisa's realized and recognized gain or loss? Lisa's realized loss of $ 30,000 is not recognized. b. What is Alfred's recognized gain or loss if he subsequently sells the property for $138,000? For $80,000? If Alfred sells the property for $138,000, he has a recognized gain of $ If Alfred sells the property for $80,000, he has a recognized loss of $