What are the maximum postponed gain or loss and the basis for the replacement property for the following involuntary conversions?
Property Type of Conversion Amount Realized Adjusted Basis Amount Reinvested
a Drugstore (business) Casualty $160,000 $130,000 $110,000
b Apartments (Investment) Condemned 100,000 125,000 175,000
c Grocery Store (business) Casualty 400,000 300,000 450,000
d Residence (personal) Casualty 16,000 18,000 17,000
e Vacant Lot (investment) Condemned 240,000 160,000 220,000
f Residence (personal) Casualty 20,000 18,000 19,000
g Residence (personal) Condemned 18,000 20,000 26,000
h Apartments (investment) Condemned 150,000 100,000 200,000