On June 1, 2021, Nigel sells land (basis $55,000 ) to his daughter Ana for $40,000, the land's FMV on the date of the sale. On September 21,2021 , Ana sells the land to an unrelated party. Which of the following statements is correct? Multiple Choice If Ana sells the land for $35,000, she has a $20,000 recognized loss on the sale. If Ana sells the land for $57,000, she has a $2,000 recognized gain on the sale. If Ana sells the land for $65,000, she has a $25,000 recognized gain on the sale. If Ana sells the land for $45,000, she has a $5,000 recognized gain on the sale