On February 24, 2022, Allison's building, with an adjusted basis of $2,309,300 (and used in her trade or business), is destroyed by fire. On March 31, 2022, she receives an insurance reimbursement of $3,002,090 for the loss. Allison invests $2,701,881 in a new building and buys stock with the balance of insurance proceeds. Allison is a calendar year taxpayer. a. By what date must Allison make the new investment to qualify for the nonrecognition election? b. Assuming that the replacement property qualifies as similar or related in service or use, what are Allison's realized gain, recognized gain, and basis in the :omentacementering? Allison's realized gain is $ and recognized gain is \$ . Her basis in the new building is $