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Jamahl Has a 65% Interest in a Partnership

Question 1192

Multiple Choice

Jamahl has a 65% interest in a partnership. Jamahl sells land to the partnership for $70,000. Prior to the sale, the land had a FMV of $70,000 and an adjusted basis of $90,000 to Jamahl. Due to the sale, Jamahl will recognize


A) a gain of $20,000.
B) $0, and he will not have any carryover loss.
C) $0, but he will have a carryover loss of $20,000.
D) a loss of $20,000.

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