Susan Moore contributed land with an adjusted basis of \(\$ 500,000\) and a fair market value of \(\$ 800,000\) to the Whirligig partnership in exchange for a 20 percent interest in the partnership. Susan held the land as a capital asset, and Whirligig also held the land as a capital asset. Three years after Susan transferred the land, Whirligig distributes the land to another partner when the land's FMV is \(\$ 1,000,000\). What is Whirligig's gain on the distribution, and what is Susan's gain?