Oriole,Inc AWhat Amount of Gain or Loss Does Tiger Recognize in Following

Oriole,Inc.decided to liquidate its wholly owned subsidiary,Tiger Corporation.Tiger had the following tax accounting balance sheet.
$\begin{array}{lrrr}&\text { FMV } & \text { Tax Basis } & \text { Appreciation } \\ \text { Cash}&\$ 400,000 & \$ 400,000 & \\ \text { Building}&100,000& 20,000 & 80,000 \\ \text { Land}&\underline {300,000 }& \underline {180,000 }& \underline {120,000}\\ \text { Total}& \underline {\$ 800,000 }& \underline {\$ 600,000 }& \underline { \$ 200,000}\\\end{array}$  
a.What amount of gain or loss does Tiger recognize in the complete liquidation?
b.What amount of gain or loss does Oriole recognize in the complete liquidation?
c.What is Oriole's tax basis in the building and land after the complete liquidation?