The following gifts are received and sold in the current year:

	Donor's Adjusted Basis			FMV at Time of Gift			Gift Tax Paid			Selling Price
a.		$100,000			$400,000			$40,000			$350,000
b.		100,000			80,000			8,000			70,000
c.		100,000			30,000			6,000			40,000

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.

	Basis for Gain	Basis for Loss	Realized Gain	Realized Loss
a.	$	$	$	$
b.	$	$	$	$
c.	$	$	$	$