Dave receives a duplex as a gift from his uncle. The uncle's basis for the duplex and land is $ 230 comma 000 . At the time of the gift, the land and building have FMV s of $ 57 comma 000 and $ 133 comma 000 , respectively. No gift tax is paid by Dave's uncle at the time of the gift. Requirements a. To determine gain, what is Dave's basis for the land? b. To determine gain, what is Dave's basis for the building? c. Will the basis of the land and building be the same as in Parts a and b for purposes of determining a loss? Requirement a. To determine gain, what is Dave'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, Dave's (the donee's) basis for the land is $