Nancy and George $($ relationship$)$ form EB Corporation with the following investments: cash by Nancy of $$50$k$;$ land by George $($basis of $$20$k and fair market value of $$100$k$).$ EB Corporation issues $100$ shares of stock, $50\%$each to Nancy and George. Thus, each receives stock in EB worth $$.$ Provide information about realized gain$/$losses and adjusted basis for George, Nancy & EB Corp.