Please help me

Ryan received land and a building from Thom as a gift. Thom's adjusted basis and the fair market value at the date of the gift are as follows:

Asset Adjusted Basis FMV

Land $40,000 $35,000

Building 110,000 90,000

Thom paid 8,000 gift tax was paid on the transfer.

A. Determine Geralds adjusted basis for the land and building.

Ryan's basis for gain:

Ryan adjusted basis for the land is ________?

Ryan adjusted basis for the building is _____?

Ryan's basis for loss:

Ryan adjusted basis for the land is ________?

Ryan adjusted basis for the building is _____?

B. Assume instead that the fair market value of the land was $87,000 and that of the building was $120,000.

Determine Geralds adjusted basis for the land and building.

Ryan total basis for assets received from Thom is ________?

Ryan adjusted basis for the land is ________?

Ryan adjusted basis for the building is _____?

Thank you in advance