Citrus enters into a Type C reorganization with Lemon. Lemon transfers $800,000 of its voting stock for Citrus' assets (FMV $1,500,000, basis of $600,000) and $700,000 of its liabilities. Citrus retains one asset, land, which it distributes to its sole individual shareholder, Lime. The land is valued at 150,000 and its basis is $80,000. Lime's basis in her Citrus stock is $970,000. Determine the following: a. Federal tax consequences for Citrus, b. Federal tax consequences for Lemon, c. Federal tax consequences for Lime, d. Lemon's basis in the assets it receives from Citrus, and e. Lime's basis in the Lemon stock she receives