Which of the following results in a recognized gain or loss according to the new tax laws

a. Kay sells her vacation cabin (adjusted basis of $100,000) for $150,000.

b. Adam sells his personal residence (adjusted basis of $150,000) for $100,000.

c. Carl's personal residence (adjusted basis of $65,000) is condemended by the sity. He receives condemnation proceeds of $55,000.

d. Olga's land is worth $40,000 at the end of the year. She had purchased the land 6 months earlier for $25,000.

e. Vera's personal vehicle (adjusted basis of $22,000) is stolen. She receives $23,000 from the insurance company and does not plan to replace the automobile.

f. Jerry sells used clothing (adjusted basis of $500) to a thrift store for $50.