Dwayne receives a duplex as a gift from his uncle. The uncle's basis for the duplex and land is $$180,000.$ At the time of the gift, the land and building have fair market values $($FMVs$)$ of $$80,000$ and $$120,000,$ respectively. No gift tax is paid by Dwayne's uncle at the time of the gift.

Read the requirements.

Requirement a$.$ To determine gain, what is Dwayne'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, Dwayne's $($the donee's$)$ basis for the land $=$