Shop rating on the 1. Tracy sells a piece of artwork by Camille Pissarro that she had in her home during 2019. Tracy had purchased the artwork ten ago for $100,000. Tracy is not an art dealer, and purchases art for pleasure. a. If Tracy sells the artwork for $85,000 cash, what is the 2019 realized and recognized gain or loss? b. If Tracy sells the artwork for $172,000 cash, what is the 2019 realized and recognized gain or loss? C. Would your answer to parts a or b change if Tracy was an art dealer? Explain