LO$\mathrm{.}1,2,3$ Roberto has received various gifts over the years and has decided to dispose of several of these assets. What is the recognized gain or loss from each of the following transactions, assuming that no Federal gift tax was paid when the gifts were made?

a$.$ In $1988,$ he received land worth $$32,000.$ The donor's adjusted basis was $$35,000.$ Roberto sells the land for $$95,000$ in $2023.$

b$.$ In $1993,$ he received stock in Gold Company. The donor's adjusted basis was $$19,000.$ The fair market value on the date of the gift was $$34,000.$ Roberto sells the stock for $$40,000$ in $2023.$

c$.$ In $1999,$ he received land worth $$15,000.$ The donor $ adjusted basis was $$20,000.$ Roberto sells the land for $$9,000$ in $2023.$

d$.$ In $2020,$ he received stock worth $$30,000.$ The donor's adjusted basis was $$42,000.$ Roberto sells the stock for $$38,000$ in $2023.$

e$.$ Build a spreadsheet$-$based solution that provides the solution to parts $($a$),($b$),($c$),$ and $($d$)$ above and uses only the donor's basis, the fair market value at the time of the gift, and the selling price as inputs. You may want to use the IF and AND functions together.