Rafael sold an asset to Jamal. What is Rafael's amount realized on the sale in each of the following alternative scenarios?

a.) Rafael received $97,500 cash and a vehicle worth $13,900. Rafael also pays $6,500 in selling expenses.

b.) Rafael received $108,500 cash and was relieved of a $44,250 mortgage on the asset he sold to Jamal. Rafael also paid a commission of $7,350 on the transaction.

c.) Rafael received $36,000 cash, a parcel of land worth $59,500, and marketable securities of $17,500. Rafael also paid a commission of $9,750 on the transaction.