Martin has a basis of $47,000 in his 2,000 shares of Luher Corporation stock (a capital asset). The stock was acquired three years ago. He receives the following distributions as part of a plan of liquidation of Luther Corporation Date July 15, 2021 September 15, 2021 November 15. 2021 January 15. 2022 Amount $15,000 15,000 15,000 15,000 What are the amount and character of the gain or toss that John will recognize during 2021? During 2022? Martin has a basis of $47,000 in his 2,000 shares of Luher Corporation stock (a capital asset). The stock was acquired three years ago. He receives the following distributions as part of a plan of liquidation of Luther Corporation Date July 15, 2021 September 15, 2021 November 15. 2021 January 15. 2022 Amount $15,000 15,000 15,000 15,000 What are the amount and character of the gain or toss that John will recognize during 2021? During 2022