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The USGovernment Decides to Build a Freeway

Question 19

Multiple Choice

The U.S.government decides to build a freeway.Unfortunately,Jim's office building lies directly in the path of the new freeway.The government acquires the property from Jim for $175,000.Jim originally purchased the building 3 years ago for $125,000.If Jim purchases a new building in the following year for $165,000:


A) Jim must recognize $50,000 of the gain.
B) Jim's basis in the new property is $125,000.
C) Jim does not qualify for involuntary conversion.
D) Jim will be able to defer all of the gain.

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