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| Julie received a parcel of land as a gift from her Aunt Agnes. At the time of the gift, the land had a fair market value of $84,000 and an adjusted basis of $24,000. This was the only gift that Julie received from Agnes during 2013. If Agnes paid a gift tax of $14,000 on the transfer of the gift to Julie, what tax basis will Julie have for the land? A. $23,000 B. $35,000 C. $36,000 D. $84,000 |
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