登录之后可查看解析

B is corrent. The requirement is to determine Ed’s stock basis following the contribution of a parcel of land to his solely owned corporation. When a shareholder makes a contribution to the capital of a corporation, no gain or loss is recognized to the shareholder, the corporation has a transferred (carryover) basis for the property, and the shareholder’s original stock basis is increased by the adjusted basis of the additional property contributed. Here, Ed’s beginning stock basis of $70,000 is increased by the $5,000 basis for the contributed land, resulting in a stock basis of $75,000.
A is incorrect. Basis is increased by the adjusted basis of the contributed property. 
C is incorrect. Basis is increased by the adjusted basis of the contributed property. 
D is incorrect. Basis is increased by the adjusted basis of the contributed property.