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Dan exchanged his $350,000 of bonds and $75,000 of stock (basis $10,000) in Mask

ID: 2501908 • Letter: D

Question

Dan exchanged his $350,000 of bonds and $75,000 of stock (basis $10,000) in Mask Corporation for $50,000 of stock and $375,000 in bonds of Narrow Corporation. Which is Dan's recognized gain or loss, and what is Dan's basis in his stock?

Dan has a recognized gain of $25,000 and a basis in his stock of $10,000.

Dan has a recognized gain of $25,000 and a basis in his stock of $40,000.

Dan has a recognized loss of $25,000 and a basis in his stock of $40,000.

Dan has a realized loss of $25,000, no recognized loss, and a basis in his stock of $40,000.

None of the above

Explanation / Answer

Dan has a recognized gain of $25,000 and a basis in his stock of $40,000.