Spudville Co. has held land in Idaho for decades. Over time, Spudville appreciated in value from $3 million to $10 million. Spudville decided to sell this land to Idaho Private Equity Investors, Inc. and rent it back by signing a 40-year lease. Investors applauded Spudville for realizing such a large gain on its books. Would you characterize Spudville's actions as constituting a round-trip transaction?