Roberto has received various gifts over the years. He has decided to dispose of the following assets he received as gifts in the transactions indicated below. Determine the recognized gain or loss from the following transactions, assuming that no gift tax was paid when the gifts were made. All sales occurred in 2022. If an answer is zero, select "neither a gain nor a loss" and enter " 0 " as the amount. a. In 1987 , he received land worth $61,760. The donor's adjusted basis was $69,480. Roberto selis the land for $154,400. of $ is recognized. Foedtack Check My Work b. In 1992, he recelved stock in Gold Company. The donor's adjusted basis was $71,840. The fair market value on the date of the gift was $62,860. Roberto selis the stock for $89,800. of $ is recognized. c. In 1998 , he received land worth $20,625. The donor's adjusted basis was $27,500. Roberto sells the land for $12,375. of is recognized. Feedback Cheok My Work d. In 2019 , he received stock worth $30,000. The donor's adjusted basis was $42,000. Roberto sells the stock for $38,000. of s X is recognized