10. Sheila owns the "Dream Shop", a sophisticated ice cream store. You have the following information: Land $20,000 cost, no accumulated depreciation, and a FMV of $30,000. Building $80,000 cost, $40,000 (S/L)accumulated depreciation, and a FMV of $100,000. Ice Cream Freezer $50,000 cost, $20,000, accumulated depreciation, and a FMV of $20,000. She agrees to sell all of the above assets to Casey for $150,000. Casey agrees to pay her $10,000 down and the balance over five (5) years with interest. Do you see any important issues