Lisa sells business property with an adjusted basis of $189,500 to her son, Alfred, for its fair market value of $151,600. If an amount is zero, enter "0". a. What is Lisa's realized and recognized gain or loss? Lisa has a $ realized of which \$ is recognized. b. What is Alfred's recognized gain or loss if he subsequently sells the property for $208,450 ? For $123,175? If Alfred sells the property for $208,450, he has a recognized of $ If Alfred sells the property for $123,175, he has a recognized of $