Inc. (wfi). after liquidating its remaining inventory and paying off its remaining liabilities, wfi had the following tax accounting balance sheet: fmv adjusted basis appreciation cash $ 200,000 $ 200,000 building 50,000 10,000 40,000 land 150,000 90,000 60,000 total $ 400,000 $ 300,000 $ 100,000 under the terms of the agreement, shauna will receive the $200,000 cash in exchange for her 50 percent interest in wfi. shauna's tax basis in her wfi stock is $50,000. danielle will receive the building and land in exchange for her 50 percent interest in wfi. danielle's tax basis in her wfi stock is $100,000. assume for purposes of this problem that the cash available to distribute to the shareholders has been reduced by any tax paid by the corporation on gain recognized as a result of the liquidation.(negative amounts should be indicated by a minus sign.) what amount of gain or loss does shauna recognize in the complete liquidation?