Sally Sawyer owned a clothing store which was condemned on November $25,2023.$ On January $7,2024,$ she received a condemnation award of $$280,000.$ The adjusted basis of the clothing store was $$120,000.$ She purchased another clothing store on March $18,2024,$ for $$300,000.$

$($a$.)$ What is Sally's lowest recognized gain or loss? What is her basis in the clothing store?

$($b$.)$ What would be the answer to $($a$)$ if the replacement cost was $$240,000?$

$($c$.)$ What is the last possible date on which Sally could have purchased qualified replacement property?

$($d$.)$ What is the answer to $($c$)$ if the clothing store had been destroyed by fire instead of being condemned?