Dan receives a duplex as a gift from his uncle. The$$ uncle's basis for the duplex and land is $ $180$ comma $000.$ At the time of the$$ gift, the land and building have fair market values$($FMVs$)$ of $ $60$ comma $000$ and $ $90$ comma $000,$ respectively. No gift tax is paid by Dan's uncle at the time of the gift.

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Part $1$

Requirement a$.$ To determine$$ gain, what is Dan's basis for the$$ land? $($Do not round intermediary calculations. Only round the amount you input in the cell to the nearest$$ dollar.$)$

To determine gain, Dan's $($the donee's$)$ basis for the land $=$