QUESTION 2 points Save Ar disaussions with the sole shareholder of the corporation, Emesto Young, they examined the cormpany's tax accounting batance sheet The relevant information is summarized as follows $ 10,000 10.000 15,000 Cash 225.00050.000 75,000 15,000 100.000 225,000 50,000 150,000 Land Total s 350.000 150.000 $ 200.000 $ 18,000 18,000 s 130.000 130.000 Mortgage 112.000 112,000 Total -The mortgage is attached to the building and land Amy and Brian agreed to pay $390,000 for the company. Emesto has a tax basis in the BLI stock was $100.000 Included in the sales price was an unrecognized customer list valued at $100.000. The unallocated purchase price ($90,000) will be recorded as goodvwill. The corporate-level tax of 21 percent of the transaction. What amount of gain or loss does Enesto recognize if the transaction is portion of the structured as a direct asset sale by BLI to Amy and Brian and BLI distributes the after-tax proceed s to Ernesto in liquidation of his stock