T/F questions, don't need explain just need ans, please do all of them.

• A realized loss from involuntary conversion will always be recognized.

• The basis of gift property is increased by the full amount of gift tax paid by the donor.

• Generally speaking, a sale of a personal use asset cannot result in a deductible loss.

• The basis of property is increased by capital returns and decreased by capital expenditures.

• Not all realized gains and losses are recognized.

• The amount realized from a sale includes the amount of liabilities from which the seller is relieved.