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| In 2012, Aca Corp. adopted a plan of complete liquidation. Distributions to stockholders during 2012, under this plan of complete liquidation, included marketable securities purchased in 2009 with a basis of $100,000 and a fair market value of $120,000 at the date of distribution. In Aca’s 2012 return, what amount should be reported as long-term capital gain? A. $ 8,000 B. $10,000 C. $0 D. $20,000 |