F contributes cash of $7,500 and land worth $52,500 (basis of $16,500) to an entity for a 75% ownership interest in the entity, which was created three years ago by G who had contributed $15,000 cash back then. What is F's recognized gain or loss and what is F's basis in the ownership of this entity if the entity is (a) an S-corporation, (b) a partnership, and (c) a C-corporation?