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LO.1,2,3 Roberto has received various gifts over the years and has decided to from each of the following transactions, assuming that no gift tax was paid when the gifts were made? a. In 1981, he received land worth $32,000. The donor's adjusted basis was dispose of several of these assets. What is the recognized gain or loss $35,000. Roberto sells the land for $95,000 in 2018. In 1986, he received stock in Gold Company. The donor's adjusted basis was $19,000. The fair market value on the date of the gift was $34,000. Roberto sells the stock for $40,000 in 2018. b. c. In 1992, he received land worth $15,000. The donor's adjusted basis was d. In 2013, he received stock worth $30,000. The donor's adjusted basis was e. Build a spreadsheet-based solution that provides the solution to parts (a) $20,000. Roberto sells the land for $9,000 in 2018. $42,000. Roberto sells the stock for $38,000 in 2018. through (d) above and uses only the donor's basis, the fair market value at the time of the gift, and the selling price as inputs. You may want to use the IF and AND functions together