On January 1,2021 , Antonio sells stock that has a $56,600 FMV on the date of the sale (basis $83,550 ) to his son Tiana. On October 21, 2021, Tiana sells the stock to an unrelated party. In each of the following, determine the tax consequences of these transactions to Antonio and Tiana: Required: a. Tiana sells the stock for $38,000. b. Tiana sells the stock for $90,900. c. Tiana sells the stock for $72,950. Note: For all requirements, if no gain or loss is recognized, select "No gain or loss