During the current year, Caleb's office building is destroyed by fire. After collecting the insurance proceeds, Caleb has a $47,000 recognized gain. The building was acquired in 1998, and the straight-line method of depreciation has been used. He does not plan to acquire a replacement building. Read the fequirements Requirement a. Land used in his trade or business and held more than a year is condemned by the state. The recognized gain is $68,000. (If there is not a net capital gain, enter a "0".) Caleb's net capital gain is $ Requirement b. Assume the same facts as in Part a, except the condemnation results in a $68,000 loss. (If there is not a net capital gain, enter a "o") Caleb's net capital gain is Requirement c. An apartment building used as residential rental property and held more than one year is destroyed by a sudden, unexpected mudslide. The building is not insured, and the loss amounts to $195,000. (If there is not a net capital gain, enter a "O".) Caleb's net capital gain is $