13. Incident to her divorce from john, jane purchased john's interest in an investment property they owned. what is one consequence resulting from this interspousal purchase?

• A. the mortgage in excess of basis rules likely would apply to a later sale of the property.

• B. basis would be increased by additional consideration paid for the property.

• C. later depreciation recapture would likely be avoided on the transferred property.

• D. investment credit recapture would likely apply to a later disposition.