Problem 13-55 (Algorithmic) (LO. 1, 2, 3) Roberto has received various gifts over the years and has decided to dispose of the following assets he received as gifts: What is the recognized gain or loss from the following transactions, assuming that no gift tax was paid when the gifts were made. If an answer is zero, select "neither a gain nor a loss" and enter "O" as the amount. a. In 1981, he received land worth $65,600. The donor's adjusted basis was $73,800. Roberto sells the land for $164,000 in 2018 of $ is recognized b. In 1986, he received stock in Gold Company. The donor's adjusted basis was $36,000. The fair market value on the date of the gift was $31,500. Roberto sells the stock for $45,000 in 2018 of $ is recognized c. In 1992, he received land worth $33,750. The donor's adjusted basis was $45,000. Roberto sells the land for $20,250 in 2018 of $ is recognized d. In 2013, he received stock worth $30,000. The donor's adjusted basis was $42,000. Roberto sells the stock for $38,000 in 2018 of s is recognized