Problem: Tax Drill - Basis of Property Acquired by Gift In 2023, Sullivan receives stock as a gift from Carlson. The stock cost Carlson $75,000 and was worth $165,000 on the date of the gift. As a result of the transfer, Carlson paid a gift tax of $2,000. Round any division to two decimal places and use in susequent computations. Sullivan's basis for gain is $fill in the blank 1 and his basis for a loss is $fill in the blank 2 .