Pedro transfers property with an adjusted basis of $100,000 anda fair market value pursuant to a tra

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Pedro transfers property with an adjusted basis of $100,000 anda fair market value pursuant to a transaction that qualifies as avalid IRC Section 351 transaction. What is the property that itreceives? A. $0 B. $45,000 C. $100,000 D. $145,000 . . .

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