please help me solve this

Problem 20-29 (LO. 1, 4) Pink Corporation acquired land and securities in a $ 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 $500,000. What is the effect of each of the following on the corporation? If an amount is zero, enter "0". of which a. If Pink Corporation distributes all the land to Maria, the corporation has a realized loss $ will be recognized Feedback 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-once 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 sl which is disallowed Feedback Check My Work Partially correct loss on the distribution to Maria. If Pink C. If the land is distributed 85% to Maria and 15% to Paul, there is a s Corporation cannot rebut the two-year presumption rule, $ the presumption of a tax avoidance purpose for the transfer, $ of loss will be recognized. If Pink Corporation can rebut of loss will be recognized. Feedback Check My Work Partially correct d. If the land is distributed 50% to Maria and 50% to Paul, $ of the loss will be disallowed. Feedback Check My Work Partially correct e. If the land is sold and the proceeds of $500,000 are distributed proportionately to Maria and to Paul but Pink Corporation cannot show a business purpose for the transfer, the built-in loss will be disallowed