Please help. Check if my answers are correct 
On May 2, 1992, Hannah Weather (Social Security number: 111-22-3333) acquired residential real estate (an apartment building) for $450,000. Of the cost, $100,000 was allocated to the land and $350,000 to the building. On August 20,2021 , the building, which then had an adjusted basis of $0, was sold for $545,000 and the land for $200,000. If an amount is zero, enter " 0". a. Determine the amount and character of the recognized gain from the sale of the building. There is a gain of 5 from the sale of the building, of which \& is due to $1250 recapture. b. Determine the amount and character of the recognized gain from the sale of the land. The from the sale of the land is $ of which $ is subject to recapture. c. Complete a Form 4797 for these transactions. Assume that there are no $1231 lookback losses. If an amount is zero, enter " 0". Enter all amounts as positive numbers, However, If required, use the minus sign to indicate a loss. Part I Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other Than Casualty or Theft-Most Property Held More Than 1 Year (see instructions) Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 (see instructions) Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30. Part IV Recapture Amounts Under Sections 179 and 280F(b) (2) When Business Use Drops to 50% or Less (see instructions) Form 4797(2021) On May 2, 1992, Hannah Weather (Social Security number: 111-22-3333) acquired residential real estate (an apartment building) for $450,000. Of the cost, $100,000 was allocated to the land and $350,000 to the building. On August 20,2021 , the building, which then had an adjusted basis of $0, was sold for $545,000 and the land for $200,000. If an amount is zero, enter " 0". a. Determine the amount and character of the recognized gain from the sale of the building. There is a gain of 5 from the sale of the building, of which \& is due to $1250 recapture. b. Determine the amount and character of the recognized gain from the sale of the land. The from the sale of the land is $ of which $ is subject to recapture. c. Complete a Form 4797 for these transactions. Assume that there are no $1231 lookback losses. If an amount is zero, enter " 0". Enter all amounts as positive numbers, However, If required, use the minus sign to indicate a loss. Part I Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other Than Casualty or Theft-Most Property Held More Than 1 Year (see instructions) Part III Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 (see instructions) Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30. Part IV Recapture Amounts Under Sections 179 and 280F(b) (2) When Business Use Drops to 50% or Less (see instructions) Form 4797(2021)
