Requirement a$.$ To determine gain, what is Dave's basis for the land? $($Do not round intermediary calculations. Only round the

amount you input in the cell to the nearest dollar.$)$

To determine gain, Dave's $($the donee's$)$ basis for the land is

Requirement b$.$ To determine gain, what is Dave's basis for the building? $($Do not round intermediary calculations. Only round

the amount you input in the cell to the nearest dollar.$)$

To determine gain, Dave's $($the donee's$)$ basis for the building is

Requirement $c.$ Will the basis of the land and building be the same as in Parts a and b for purposes of determining a loss?

$|$~$,$ the basis of the land and building

the same as in Parts a and $b$ for purposes of determining a loss because