[The following information applies to the questions displayed below.] Carolina Corporation, an S corporation, has no corporate Earnings and profit from its years as a Corporation. At the end of the year, it distributes a small parcel of land to its sole shareholder, Shadlya. The fair market value of the parcel is $72,800, and its tax basis is $42,000. Shadlya's basis in her stock is $15,000. Assume Carolina Corporation reported $0 taxable income before considering the tax consequences of the distribution. Note: Leave no answer blank, Enter zero if applicable. Problem 22-72 Part d (Algo) d. Assume the fair market value of the land is $26,600 rather than $72,800. How much gain must Shadlya recognize (if any) as a result of the distribution, what is her basis in her Carolina Corporation stock after the distribution, and what is her basis in the land