roblem 14-76 (LO. 8, 9, 10) On May 2, 1993, Hannah Weather (Social Security number: 111-22-3333) acquired residential real estate (an apartment building) for $450,000. Of the cost, $100,000 was allocated to the land and $350,000 to the building. On August 20, 2022, the building, which then had an adjusted basis of $0, was sold for $545,000 and the land for $200,000. If an amount is zero, enter "0". Question Content Area a. Determine the amount and character of the recognized gain from the sale of the building. There is a gain of $fill in the blank 36036405effb03e_1 440,000 from the sale of the building, of which $fill in the blank 36036405effb03e_2 is due to 1250 recapture. Question Content Area b. Determine the amount and character of the recognized gain from the sale of the land. The from the sale of the land is $fill in the blank d5ee4df42f89014_2 , of which $fill in the blank d5ee4df42f89014_3 is subject to recapture. Question Content Area c. Complete Form 4797 for these transactions. Assume that there are no 1231 lookback losses. If an amount is zero, enter "0". Enter all amounts as positive numbers, however, if required, use the minus sign to indicate a loss