$67.[$LO $6]$ Deirdre sold $100$ shares of stock to her brother, James, for $$2,400.$ Deirdre purchased the

stock several years ago for $$3,000.$

a$.$ What gain or loss does Deirdre recognize on the sale?

b$.$ What amount of gain or loss does James recognize if he sells the stock for $$3,200?$

c$.$ What amount of gain or loss does James recognize if he sells the stock for $$2,600?$

d$.$ What amount of gain or loss does James recognize if he sells the stock for $$2,000?$