Ramon received a gift of stock from his uncle. The basis of the stock to his uncle was $20.870, and it had a FMV of $14.500 at the date of the gift. The donor held the property for more than one year. Complete the following chart under the independent situations shown: (Negative amounts should be indicated by a minus sign. If not applicable, leave cells blank.) Donor's baus FMV at gift date Ramon's selling price Rado Ramon Situation 1 $ 20.870 $ 14,500 $ 26,095 Situation 2 5 20.870 $ 14,500 $ 12.280 Situation 3 S 20,870 $ 14,500 S 17.385 Taxable gain if any) Deductible loss if any)