The following gifts are received and sold in the current year: Donor's Adjusted FMV at Time of Gift Tax Selling Basis Gift Paid Price $100,000 $393,000 $39,300 $353,000 a. b. 100,000 81,700 8,170 68,100 C. 100,000 31,800 6,360 38,300 Determine the basis for gain and basis for loss and realized gain or realized loss. Enter "0" if the field should be blank or if an amount is zero. Do not round any divisions. Basis for Gain Basis for Loss Realized Gain Realized Loss $