Roberto has recelved various gifts over the years. He has decided to dispose of several of the following assets. What is the recognized gain or loss from each of the following transactions, assuming that no gift tax was paid when the gifts were made? All sales occurred in 2021. If an answer is zero, select "neither a gain nor a loss" and enter " 0 " as the amount. a. In 1986 , he received land worth $61,760. The donor's adjusted basis was $69,480. Roberto sells the land for $154,400. of $ is recognized. b. In 1991 , he received stock in Gold Company. The donor's adjusted basis was $79,680. The fair market value on the date of the gift was $69,720. Roberto sells the stock for $99,600. of $ is recognized, c. In 1997 , he received land worth $7,500. The donor's adjusted basis was $10,000. Roberto sells the land for $4,500. of $ is recognized. d. In 2018 , he received stock worth $30,000. The donor's adjusted basis was $42,000. Roberto sells the stock for $38,000. of $ is recognized