Masaya owns a passive activity that has a basis of $$32,000$ and a suspended loss of $$13,000.$ Masaya's taxable income from active and portfolio income is $$73,000.$

If an amount is zero, enter $"0".$

What is the effect on Masaya's taxable income if he sells the passive activity for

a$.$ $$46,000$ : Masaya has a capital gain of $ $$ on the sale of the activity and a deduction of $$13,000$ for the suspended loss on the activity. This results in a net increase in income of $ $$

b$.$ $$26,000$ : Masaya has a $ $$ capital loss on the sale of the passive activity and is allowed a deduction for the $$13,000$ suspended loss. Masaya's capital loss may not be deductible in full.

What is the effect on Masaya's taxable income if he dies this year while the fair market value of the passive activity is

c$.$ $$40,000$ : The unrealized gain is $ $$ and the suspended loss is $$13,000.$ Therefore, Masaya is allowed a deduction of $

d$.$ $$22,000$: There $$ unrealized gain and Masaya $$ allowed a suspended loss deduction of $ $$

e$.$ The effect on Masaya's taxable income if he gives the passive activity to his daughter Hideko when the fair market value of the passive activity is $$40,000$ is $ $.$ Masaya and Hideko will not $$ receive a deduction for the $$13,000$ suspended loss.