Richard exchanges a building with a basis of $35,000, and subject to a liability of $25,000, for land with a FMV of $50,000 owned by Bill. Bill takes the building subject to the liability. What is the amount of Richard's realized gain?

A) $0
B) $15,000
C) $25,000
D) $40,000


D)     $40,000

Business

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Answer the following statements true (T) or false (F)

1. The closing of a presentation should contain a summary and new information that was omitted during the presentation. 2. During the Q & A session after a presentation, you should admit it if you don’t know the answer to an audience question. 3. PowerPoint slides should have very little blank space. 4. Approximately 30% of all speakers experience anxiety to some degree before speaking.

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Using the ________, parties identify bargaining issues, determine a costing methodology, and brainstorm options and solutions before making any proposals.

What will be an ideal response?

Business

Use Scenario 12.1 to answer the question. What are total costs to make a quantity of 40,000 units per year?

A) $400,000 B) $450,000 C) $800,000 D) $850,000

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Price-fixing is a violation of federal law

Indicate whether the statement is true or false

Business