Wills Corporation, which has accumulated a current E&P totaling $65,000, distributes land to its sole shareholder, an individual. The land has an FMV of $75,000 and an adjusted basis of $55,000. The shareholder assumes a $15,000 liability associated with the land. The shareholder will recognize

A. $65,000 of dividend income and have a $65,000 basis in the land.
B. $60,000 of dividend income and have a $75,000 basis in the land.
C. $60,000 of dividend income and have a $60,000 basis in the land.
D. $65,000 of dividend income and have a $75,000 basis in the land.


Answer: B

Business

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