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D Purchased an Option to Acquire 3 Acres of Real

Question 53

Multiple Choice

D purchased an option to acquire 3 acres of real estate for investment for $15,000 on or before March 15, 20X4.The option cost $2,000.Which of the following is NOT true?


A) If D allows the option to lapse, she has a long-term capital loss of $2,000 in the year 20X4.
B) If D exercises the option on March 15, 20X1, the real estate has a basis of $17,000.
C) If D sells the option for $1,500, she may not deduct the loss.
D) The option is a capital asset to D since the land would be a capital asset if it were held.

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