登录之后可查看解析

D is corrent. Burr’s basis is the $8,000 adjusted basis of the land contributed reduced (but not below zero) by the net decrease in his individual liability resulting from the assumption by the partnership of his liability (80% x $12,000 = $9,600). Thus, Burr’s basis for the partnership interest is zero. Note that Burr would have to recognize a gain of $9,600 - $8,000 = $1,600.
A is incorrect. Burr’s basis is reduced by the net decrease in his liabilites. 
B is incorrect. Burr’s basis is reduced by the net decrease in his liabiliteis. 
C is incorrect. Burr’s basis is reduced by the net decrease in his liablities.