Lisa sells business property with an adjusted basis of $191,800 to her son, Alfred, for its fair market value of $153,440. 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 $210,980 ? For $124,670 ? If Alfred sells the property for $210,980, he has a recognized $ If Alfred sells the property for $124,670, he has a recognized of $