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Which of the Following Properties from an Income Tax Standpoint

Question 64

Multiple Choice

Which of the following properties from an income tax standpoint will be the best one for Juan to contribute to his favorite charity?


A) Stock acquired in 1992, basis = $13,000, FMV = $10,000.
B) Stock acquired in 1996, basis = $7,000, FMV = $10,000.
C) Inventory items acquired in 2004, basis = $8,000, FMV = $10,000.
D) Inventory items acquired in 2010, basis = $18,000, FMV = $10,000.
E) Juan should be indifferent between giving any of the above properties from an income tax standpoint because they each have the same fair market value.

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