I don't understand this accounting/tax problem

X corp (a "C" corporation) acquired the following property from its two shareholders, A and B, in a Section 351 organization:

 

FMV Basis

From A...Building 200000 150000

From B...Equipment 200000 260000

 

At the time of complete liquidation of the corporation, relevant information regarding the property is as follows:

 

FMV Basis

From A...Building 225000 50000

From B...Equipment 100000 180000

 

Calculate the gain or loss recognized by X Corp in each of the following independent situations

a) A is a 40% shareholder and B is a 60% shareholder. The building is distributed to A and the equipment is distributed to B four years after the corporation was formed

b) A is a 60% shareholder and B is a 40% shareholder. The building is distributed to A and the equipment is distributed to B four years after the corporation was formed

c) A is a 40% shareholder and B is a 60% shareholder. The equipment is distributed to A and the building is distributed to B twenty months after the corporation was formed