On January $1,2024,$ Roberto received various gifts. He has decided to dispose of several of these assets. What is the amount and character $($i$.$e$.,$ short$-$term or long$-$term$)$ of the recognized gain or loss from each of the following transactions?

a$.$ He received land worth S$32,000$ from a donor who bought the land in $1995.$ The donor's adjusted basis was $$35,000.$ Roberto sells the land for $$95,000$ on November $30,2024.$

b$.$ He received stock in Gold Company from a donor's whose adjusted basis was $$19,000.$ The donor bought the stock on June $1,2023$; the fair market value on the date of the gift was $$34,000.$ Roberto sells the stock for $$40,000$ on April $15,2024.$

c$.$ He received land worth $$15,000.$ The donor bought the land on August $4,2000,$ and the land's adjusted basis on the donation date was S$20,000.$ Roberto sells the land for $$9,000$ on July $4,2024.$

d$.$ He received stock worth $$30,000.$ The donor's adjusted basis was $$42,000$ and the donor's date of purchase was October $5,2021.$ Roberto sells the stock for $$38,000$ on December $6,2024.$