On February 24, 20X1, Abners business building (AB 1.3 million), was destroyed by fire. On March 30, 20X1, Abner receives an insurance reimbursement of $1.65 million for the loss. Abner invests 1.55 million in a new building and buys stock with the balance of the insurance proceeds. Abner is a cash basis taxpayer. Assuming Abners replacement property qualifies, what is Abners: a. Realized gain? b. Recognized gain? c. Basis in the replacement building?