Ramon received a gift of stock from his uncle. The basis of the stock to his uncle was $25,000, and it had a FMV of $18,000 at the date of the gift. The donor held the property for more than one year. Complete the following chart under the independent situations shown:

            

	Situation 1	Situation 2	Situation 3
Donor’s Basis	$25,000	$25,000	$25,000
FMV at Gift Date	$18,000	$18,000	$18,000
Ramon’s Selling Price	$30,000	$15,000	$20,000
Basis to Ramon	______	______	______
Taxable Gain (if any)	______	______	______
Deductible Loss (if any)	_______	______	______