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Brian and Denise are brother and sister. In July 2014, Brian and Denise exchange

ID: 2488977 • Letter: B

Question

Brian and Denise are brother and sister. In July 2014, Brian and Denise exchange business cars. Denise gives up a Ford with an adjusted basis of $2,000 and a FMV of $6,000. In return for this property, Denise receives a Honda with a FMV of $5,500 and cash of $500 from Brian. Brian's adjusted basis in the car he exchanges is $2,500. In January 2015, Brian sells the Ford for $5,800 to a third party.

1. What is the amount of Brian and Denise's gain recognition for 2014? Also incluse gain realized.

2. Is there any effect of the subsequent sale in 2015? If so, what is it?

Explanation / Answer

1.

Amount ($) Sales price = 5800 Less: Cosy of acquisition = 2500 Gain on exchange = 3300
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