The stock of Keith Corporation $($E & P of $$1\mathrm{.}5$ million$)$ is owned as follows: $90\%$ by Roberts Corporation $($basis of $$900,000),$ and $10\%$ by Sellmann $($basis of $$70,000).$ Both shareholders acquired their shares in Keith more than six years ago. In the current year, Keith Corporation liquidates and distributes land $($fair market value of $$1\mathrm{.}1$ million, basis of $$1\mathrm{.}3$ million$)$ and equipment $($fair market value of $$700,000,$ basis of $$410,000)$ to Roberts Corporation, and securities $($fair market value of $$200,000,$ basis of $$260,000)$ to Sellmann.

What are the tax consequences of these distributions to Roberts, to Keith, and to Sellmann?