Please help me solve the one that is wrong

Problem 20-29 (LO. 1, 4) Pink Corporation acquired land and securities in a 5 351 tax-free exchange. On the date of the transfer, the land had a basis of $720,000 and a fair market value of $630,000, and the securities had a basis of $110,000 and a fair market value of $250,000. Pink Corporation has two shareholders, Maria and Paul, who are unrelated. Maria owns 85% of the stock in the corporation, and Paul owns 15%. Pink adopts a plan of liquidation in the current year. On the date of the liquidation, the land's fair market value has decreased to 5500,000. What is the effect of each of the following on the corporation? If an amount is zero, enter "0" 220,000 of which a. If Pink Corporation distributes all the land to Maria, the corporation has a realized loss o will be recognized 1 sork Check My Work Section 336(a) provides that a corporation recognizes gain or loss on the distribution of property in a complete liquidation. The property is treated as if it were sold at its fair market value. This treatment is consistent with the notion of double taxation that is inherent in operating a business as a C corporation-ance at the corporate level and again at the shareholder level b. Assume there is no business reason for the transfer of the property. If all the land is distributed to Paul, then the property had a built-in loss of 90,000 which is disallowed Teadback Check My Work Correct C. If the land is distributed 85% to Maria and 15% to Paul, there is a s 187,000 loss on the distribution to Marla. If Pink Corporation cannot rebut the two-year presumption rule, L 13,500 X of loss will be recognized. If Pink Corporation can rebut the presumption of a tax avoidance purpose for the transfer, $ 19,500 X of loss will be recognized Teedback Check My Work Partially correct Amazon.com Shopping Cart d. If the land is distributed 50% to Maria and 50% to Paul, s 110,000 of the loss will be disallowed