Suppose the land and building was subject to a mortgage of $30,000.00 at the time of C's contribution. It still had a FMV of $100,000.00 (so that C had equity of $70,000.00 in the property and an adjusted basis of $35,000.00 at the time of contribution to Rob Em. Refer back to your answers to Part A, questions (a) through (f). How would any of those answers to Part A change if: (a) C had placed the mortgage on the property two months before Rob Em was formed. C made some improvements to the bldg in anticipation of the formation of Rob Em and used the proceeds of the mtge to pay for the improvements. (b) C had placed a $25,000.00 mortgage on the property five years ago. This was not a purchase money mtge. The two months before Rob Em was formed C obtained another $5,000.00 mtge on the prop. C used the proceeds of the $5,000.00 second mtge or his own non-business purposes. (c) Suppose the mortgage C placed on the property had been for $40,000.00 instead of $30,000.00. How would this affect your answer to (a)? (d) Suppose that the $40,000.00 in mortgages on C's property (as in (c) above) consisted of a $30,000.00 purchase money mortgage placed on the property ten years ago, and a $10,000.00 mortgage placed on the property 2 months before Rob Em was formed. The $10,000.00 C received two months ago from the mortgage was used for a vacation. How would this affect your answers to (a), (b) and (c) of this part? (e) Suppose R had been a sole proprietor and contributed this business (going concern value of $100,000.00) to Rob Em instead of cash. At the time of the contribution to Rob Em R's proprietorship had accounts receivable of $20,000.00 and accounts payable of $30,000.00. Both of these were transferred to Rob Em as part of Rob Em's formation. (f) Would any of your above answers to this Part change if Alpha did not assume the mortgage or other liability, but merely took the properties subject to the mortgage or liability?