CAn I get some help please

Question 1 0.5 pts The Internal Revenue Code limits the deductibility of the compensation paid to covered employees of publicly traded corporations to $[answer) per year. Question 2 0.75 pts Donald owns real estate that he originally purchased in July 2014 for $1,000,000. In 2019, the property has a fair market value of $500,000. Donald believes the property will appreciate in value when a proposed shopping mall is built nearby and, therefore, does not want to lose control of it. So at the end of 2019, Donald sells the property to his brother, Ben, for $500,000. In 2021, after the mall is built, Ben sells the land to a developer for $900,000. How much gain does Ben recognize on the sale