S Co. is owned 80% by its parent P co., 10% by E and 10% by F. S Co. is completely liquidated pursuant to Code $ 332 as a parent/subsidiary liquidation. S Co. distributes its assets as follows: SHAREHOLDER'S TO SCO. STOCK AMOUNT BASIS P Co. $10,000 Inventory: FMV $48,000 BASIS $20,000 E $4,000 Capital Asset: FMV $6,000 BASIS $8,000 F $4,000 Capital Asset FMV $6,000 BASIS $3,000 D Question 40 2 pts The gain or loss recognized by Eis $2.000 capital gain $4,000 capital gain O None these. D Question 41 2 pts The gain or loss recognized by Fis $2,000 capital gain O $1,000 capital gain O None of these, D Question 42 2 pts P Co.'s basis in the inventory is O $20.000 O $48.000 $10.000 O None of these. Question 43 2 pts E's basis in the capital asset is O $4,000 $8,000 O $6,000 O None these