Dillion receives a duplex as a gift from his uncle. The uncle's basis for the duplex and land is $160,000. At the time of the gift, the land and building have FMVs of $57,000 and $133,000, respectively. No gift tax is paid by Dillion's uncle at the time of the gift. Read the requirements. Requirement a. To determine gain, what is Dillion'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, Dillion's (the donee's) basis for the land is Requirement b. To determine gain, what is Dillion's basis for the building? (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar.) To determine gain, Dillion's (the donee's) basis for the building is Requirement c. Will the basis of the land and building be the same as in Parts a and b for purposes of determining a loss? , the basis of the land and building the same as in Parts a and b for purposes of determining a loss because