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In 2013, Dr. Ernest Griffiths, a cash-basis taxpayer, incorporated his medical practice. No liabilities were transferred. The following assets were transferred to the corporation:
Immediately after the transfer, Griffiths owned 100% of the corporation’s stock. The corporation’s total basis for the transferred assets is A. $200,000 B. $160,000 C. $140,000 D. $180,000 | ||||||||||||||||||