MRK Partnership is owned 20% by Sara, 40% by Saxton, and 40% by Tanner. Becker, Inc. is owned 50% by MRK Partnership, 10% by Roger, 10% by Tanner, and 30% by Sara. Roger and Tanner are brothers. All other individuals are unrelated. During the current year, Roger sold a piece of land to Becker, Inc., for $80,000. Roger originally purchased the land as an investment a few years ago for $95,000. Read the requirements. Requirement a. How much of the loss may Roger recognize? Begin by determining Roger's constructive ownership in Becker, Inc. (Enter percentages as whole numbers.) Direct ownership of Becker, Inc. by Roger Through Tanner: Tanner's actual ownership Tanner's ownership through MRK Total a. How much of the loss may Roger recognize? Now assume all the same facts except that the sale occurred between Tanner and Becker, Inc. How much of the loss may Tanner recognize? Now assume the same facts as in b except that Becker, Inc., is owned 70% by Sara and 30% by Roger. Tanner sells the land to Becker, Inc. How much of the loss may Tanner recognize