Parrot Corporation is a closely held company with accumulated E & P of $300,000 and current E & P of $350,000. Tom and Jerry are brothers; each owns a 50% share in Parrot, and they share management responsibilities equally. What are the tax consequences of each of the following independent transactions involving Parrot, Tom, and Jerry? How does each transaction affect Parrot's E & P? If an amount is zero, enter "0". a. Parrot sells an office building (adjusted basis of $350,000; fair market value of $300,000) to Tom for $275,000. Parrot has a $fill in the blank d75b1d03300403d_1 50,000 realized loss of which $fill in the blank d75b1d03300403d_3 is recognized. In addition, there is a $fill in the blank d75b1d03300403d_4 25,000 constructive dividend. As a result, E & P is reduced by $fill in the blank d75b1d03300403d_6 75,000