Tr. L05. 0. 10 On inlayr 2. 1055. Hannah acquired residential real estate fer $450,000. [if the ccst. $100,000 was aliccated tc the land and $350,000 tn the building. [in January 20. 2013. the building. which then had an adiusted basis cf $0. was sold for $545,000 and the land fer $200,000. a. Determine the amount and character cf the recognized gain item the sale cf the building. b. Determine the amount and character cf the recognized gain item the sale cf the land